- Created by Solene DRUGEOT, last modified by Luca Sgorbini on Jun 25, 2024
Responsible | |
Legislation | Directive 2014/55/EU has been transposed through the Law 199/2020 on electronic invoicing in public procurement, in 8 September 2020 Implementing Rules of the Fiscal Code and Law 148/2012 on the registration of commercial transactions by electronic means |
Transposed the Directive 2014/55/EU | YES |
Use of the extra year for compliance of non-central entities (by ) | NO |
Mandatory for: | Receiving and processing: Central, regional and local contracting authorities |
Standard(s) | The European standard on eInvoicing is fully implemented under the SR EN 16931 |
Platform | No eInvoicing platform available yet. The law specifies that the national The Public Procurement Electronic System (SEAP) may include the functionalities to transmit, receive and process electronic invoices. |
Use of CIUS and Extensions | NO |
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
Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.
You can also access the 2016, 2017, 2018, 2019 and 2020 eInvoicing Country Sheets via the eInvoicing User Community.
VERIFIED
Last updated: Jun 25, 2024 17:06
Status | VERIFIED |
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Reviewer | Daniel Homorodean |
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