Romania transposed EU Directive 2014/55 into its own legislation on 8 September 2020 through Law No. 199/2020. eInvoice has been brought under a provision in Romania with the implementation rules approved by the Fiscal Law and Law No. 227/2015 in effect as of January 1, 2016. However, additional legislation may apply if eSignature or eArchiving is used in the electronic invoicing process. In Romania, with the Electronic Signature Law No. 455/2001 and Law No. 135/2007 on the Electronic Archiving of Documents, work on the transfer of the eInvoice Directive began in January 2019. As a result, the said laws entered into force on 8 September and were published on 9 September.
Romania eInvoicing Process
B2B taxpayers supplying products with high financial risk will be obliged to issue eInvoices through the national eInvoice system (RO e-factura) as of July 1, 2022.
These products were determined by ANAF in their published draft list. High financial risk products include:
– Vegetables, fruits, roots, edible tubers, other edible plants
– Alcoholic beverages
– Mineral products
– New construction
– Clothing and footwear
ANAF stated that this list will be updated, and it seems highly probable that it will be extended to other products in time.
The use of the Ro eFactura system to issue eInvoices in Romania is optional by the government. The basic requirement for issuing eInvoices through RO eFactura is that the supplier and the buyer are registered in the “RO eFactura registry”.