eInvoicing in Romania

Legislation

Directive 2014/55/EU has been transposed through the Law 199/2020 on electronic invoicing in public procurement, in 8 September 2020.

The Fiscal Code, in force from 1st of January 2016, and its implementing rules approved by Law 227/2015 are governing the electronic invoicing (eInvoicing) in Romania.

Additional legislation may apply if electronic signature (eSignature) or electronic archiving (eArchiving) is used in the process of electronic invoicing:

• Law 455/2001 on electronic signature;
• Law 135/2007 on electronic archiving of documents.

• Law 139/2022 approves Government ordinance 120/2021 focusing on the administration, functioning, eInvoicing, and implementation of the RO e-factura system through the national invoicing system RO e-Factura in UBL 2.1 format, as well as makes the issuing of e-invoices mandatory for specific taxpayers.

In January 2019, the work related to the eInvoicing Directive transposition started. In June 2019, the Parliament received the proposal of the legislation. The law was passed by the Parliament in August 2020, promulgated on 8 September and published on 9 September 2020. 

eInvoicing platform and management solutions

The RO e-Invoicing platform has been available since November 2021 for both the exchange of invoices with public administrations (B2G) and between private companies (B2B). The platform is available for sending and downloading invoices. Electronic invoices must be generated in a predefined XML format in accordance to the RO_CIUS standard.

Approach for receiving and processing eInvoices

Economic operators are free to choose their preferred service provider to submit eInvoices to contracting authorities. 

Government ordinance 120/2021, released in October 2021, establishes an operational framework for the national eInvoicing system. Order no. 1366/2021, from 5 November 2021 approves the technical specifications and the basic elements of the electronic invoice format RO_CIUS at a countrywide level. The central platform RO e-Factura has been available since November 2021 both for invoice exchange for B2G and B2B transactions. 

In the case of B2B eInvoicing, government ordinance 130/2021 introduced mandatory issuance as of July 2022 for companies whose activity is linked to product categories considered high tax risk (susceptible to tax evasion). These categories are defined in the National Tax Authority of Romania (ANAF) 12/2022 ordinance published on 6 January 2022. Fruit and vegetables, alcohol, construction, mineral products, clothing and footwear, are among the categories of companies considered susceptible to tax evasion. The implementation of electronic invoicing for all B2B transactions is reported to be made mandatory as of 2024, but is yet to be confirmed by the authorities.

No electronic signature is required for eInvoices and the archiving period amounts to 10 years in general and 25 years for invoices related to capital goods[1]. 

eInvoicing implementation in sub-central level contracting authorities 

eInvoicing has not been implemented at the sub-central level. The existing approach applies at a countrywide level.

Status on the implementation of the European Standard on eInvoicing (EN)

The transposition of the European standard was done in 2018 : (SR EN 16931) by ASRO - In conformity with Law 355/2002, the Romanian Government granted ASRO governmental recognition as a National Standardisation Body developing standardisation activities in all fields of European and international standardisation as member of ISO, the IEC, CEN, CENELEC and ETSI[2].

As a bottom-up action, the adoption of the EN standard is promoted by the Romanian IT industry (Cluj IT Cluster).

Monitoring eInvoicing implementation 

On April 11, 2022, the Romanian Ministry of Finance implemented the RO e-Transport electronic system for tracking the road transportation of high tax risk goods through Government Ordinance 41/2022. This introduces a mandatory Transport system to monitor specific goods. The e-Transport is connected to the existing systems of the Ministry of Finance, ANAF, and/or the Romanian Customs Authority. Taxpayers must declare the transportation of high-risk products three days before the start of shipment. The system then generates a unique code that must accompany the goods. The deadline to comply with this mandate was originally set on July 1, 2022[3]. However, it was postponed until 1 January 2023. To facilitate the implementation of the mandate, the ANAF published the technical documentation for the -Transport system including the XSD schema, the XML structure, APIs, as well as samples files of the XML, schema, and validation sheets The ANAF also issued on April 8, 2022, an order clarifying the products considered high risk which include, among other things, vegetables, fruits, certain beverages, clothing, and clothing accessories. The goal of implementing this system is to reduce tax evasion, reduce the VAT gap and prevent illegal trade. This system will control the transportation of high tax risk goods between two locations within Romania; relating to intra-community purchases, intra-community deliveries, imports, exports, and intra-community transactions where goods are in transit in Romania[4]. 

Use of Core Invoicing Usage Specifications (CIUS) at national level

The Minister of Finance Order no. 1366/2021 approved the CIUS (RO_CIUS) for eInvoicing and specific operational rules applicable at the national level, in compliance with the SR EN 16931-1 European standard for e-invoicing.

Digital reporting requirements

Since 2022 all Romanian companies and all foreign companies registered in Romania for VAT purposes must report their tax and accounting information in SAF-T format. In November 2021, the ANAF published Order no. 1783/04.11.2021 regarding the implementation of the Standard Audit File for Tax (SAF-T) system, requiring taxpayers to file Informative Statement D406 (SAF-T) as follows[5]:

• For large taxpayers: January 1, 2022.
• For taxpayers classified as large taxpayers beginning January 1, 2022: July 1, 2022.
• For medium taxpayers: January 1, 2023.
• For small taxpayers: January 1, 2025.
• For newly registered taxpayers: from the effective date of registration.

[1] (Compliance updates – Romania, 2023), [2] (ISO – Romania Membership: Member body, 2023), [3] (KPMG Global Tracker, 2022), [4] (Romania Introduces RO e-Transport System for the Transportation of High Tax Risk Goods, 2022), [5] (KPMG Global Tracker, 2022)

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Last updated:  Jan 09, 2024 11:23