There are five categories of high tax risk products for which E-invoice should be used. The companies that retail clothing must pay attention to the specific CANE codes provided in the legislation, but also to certain conditions.
For the products with high fiscal risk, sold in the B2B relationship (i.e. legal entity to legal entity), the provisions of GEO no. 130/2021 and the provisions of Order no. 12/2022. These provisions do not apply to direct sales to individuals.
Are Romanian companies in retail sale of clothing obligated to use the E-invoice system?
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
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585
Content accuracy validation date:
09.06.2022
Content accuracy validation time:
08:14h
Content
You, having a clothing retail store for sale to individuals, are exempt from the obligation to issue an invoice, unless there is a possibility for a buyer to request the invoice. Instead, you have the obligation to issue retail fiscal receipts. Therefore, if a fiscal receipt is issued, the invoice must not be issued regardless of the nature of the goods delivered through the retail stores (with or without tax risk).
If there is a possibility to sell an item of clothing included in the list of products with fiscal risk to a legal entity (this will require you to enter on the receipt of the registration code for VAT purposes), that fiscal receipt is considered as a simplified invoice which is issued at the request of the beneficiary, it should be sent in the RO E-invoice system.
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