As of July 1st, 2022, Romanian taxpayers will be required to use the RO e-invoicing system E-factura for B2B transactions involving products with high fiscal risks.
High-risk products are defined as part of the new e-invoicing framework in Romania
Public
Romania
Author: Kristina Dosen
Category:
General information
Views:
2539
Content accuracy validation date:
21.01.2022
Content accuracy validation time:
10:21h
The National Agency For Fiscal Administration (ANAF) has issued an Order to clarify which products are considered to be high fiscal risk products. ANAF has published the list of products included in the scope and stated that it will be updated frequently.
For now, the mentioned Order establishes 5 high-risk product categories as follows:
• Vegetables, fruits, roots, and edible tubers, other edible plants
• Alcoholic beverages
• New constructions
• Mineral products (mineral water natural, sand, and gravel)
• Clothing and footwear;
Obligation starting as of July 1st, 2022 means that the suppliers will need to start to issue invoices in the RO e-factura system for B2B transactions involving high-risk products. This obligation will be initiated regardless of whether the buyers are registered in the RO e-Invoice Registry.
Other news from Romania
New webinar was uploaded: Recorded webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Author: Tara Nedeljković
The webinar was presented by Tara Nedeljković, Team Lead of Legal Consultants, specialized in fiscal compliance across multiple European markets. From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New event was created: Reminder - Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Public
Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
New event was created: Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
Public
Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
Romania Updates RO e-Invoice Registration Rules
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has proposed updated RO e-Invoice registration rules, introducing new Form 082 for both registration and deregistration. The changes expand obligations to non-profits, political and religious organisations, special-regime farmers, and certain CNP-identified individuals, with key deadlines in 2025 and 2026. Romania’s tax authority, ANAF, has proposed updated rules for registration in... Read more
Romania Proposes Fiscal Cash Register Reform and Digital Receipt System
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Overall, the changes aim to integrate fiscal devices with national IT systems, reduce administrative burdens, and strengthen compliance through increased transparency and automation. Romania is preparing a major reform of its fiscalization system through a draft Government Decision that introduces digital tax receipts, enhanced reporting, and simplified compliance rules for businesses. The reform... Read more
Romania Updates Pre-filled VAT Return Forms after VAT Rate Changes
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework. Romania’s tax authority (ANAF) is updating its pre-filled VAT return form... Read more
Romania Softens RO e-TVA Rules After Business Concerns
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies. Romania... Read more