Draft amendments to e-Factura regulation were just published in Romania
The changes proposed in the Draft Law are as follows:
The first change refers to B2G e-invoicing will become mandatory as of July 1st, 2022. Since November 2021, the RO E-Factura system has been operational on a voluntary basis for B2G transactions. However, with the proposed changes, it would become mandatory as of July 1st, 2022, in line with the go-live date for high-fiscal risk product suppliers in B2B transactions.
Mandatory e-invoicing for B2B transactions is in the pipeline. According to the Draft Law, the National Agency for Fiscal Administration (ANAF) will issue an order in 30 days following the derogation decision from EU VAT Directive and establish the scope and the timeline of the B2B e-invoicing mandate. This means that an upcoming order will define the final deadline and full scope for the obligation of B2B e-invoicing in this country.
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