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.

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 in 8 September and published in 9 September. 

eInvoicing platform and management solutions

There are no centralised platforms to process electronic in Romania.  The law specifies that the national The Public Procurement Electronic System (SEAP) may include the functionalities to transmit, receive and process electronic invoices.

Approach for receiving and processing

Economic operators are free to choose their preferred service provider to submit eInvoices to contracting authorities. 
The law does not impose specific means or platforms to be used to transmit, receive or process the electronic invoices. 

eInvoicing implementation in sub-central level contracting authorities 

The law applies uniformly for all contracting authorities and entities in the country. There are no specific measures for sub-central level ones.

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 Standardization 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 

There is no monitoring approach defined at this stage. 

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

A national CIUS is under development. The process is coordinated by a dedicated working group organized by the Ministry of Public Finance.

Additional information

There is no additional information available. 

(1) CEF eInvoicing December 2019 Webinar presentation, Daniel Homorodean, December 2019, file

(2) eProcurement in Roumania, e-fakturen, 2014, https://www.e-factureren.info/wp-content/uploads/2014-07-16-NMBF-bijlage-4-Romania-e-invoicing-and-e-procurement.pdf

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Last updated:  Jun 25, 2024 17:06