Romania (2019 eInvoicing Country Sheet)

Legislation

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. Since October 2019, the validation of this proposal is pending and in the hands of the Chamber of Deputies. 

eInvoicing platform and management solutions

There are no centralised platforms to process eInvoices in Romania.  

Approach for receiving and processing

Economic operators are free to choose their preferred service provider to submit eInvoices to contracting authorities. Currently, there is no common approach or specific legislation related to the use of electronic invoices by public authorities. The current bias is the missing awareness of the public institutions regarding eInvoicing. (1) 

eInvoicing implementation in sub-central level contracting authorities 

As the transposition of the eInvoicing Directive and EN adoption are still on-going, there is no specific approach related to sub-central level implementation.  

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 

As the eInvoicing Directive is not transposed yet there is no monitoring approach defined at this stage. 

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

There is no initiative to create a Romanian CIUS. 

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:  Sep 18, 2020 17:42