Are Romanian companies in retail sale of clothing obligated to use the E-invoice system?

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.