High-risk products are defined as part of the new e-invoicing framework in Romania

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.