Romania gets the green light from the EU to introduce mandatory B2B e-invoicing in 2024.

On July 27, 2023, the European Union Council authorized Romania to introduce mandatory electronic invoicing for all types of B2B transactions between companies established in Romania. Almost two years after requesting this derogation from the Council of the EU, Romania enters a straight line in terms of the necessary authorizations, so it can adopt the generalized e-invoice starting on January 1st, 2024, based on the current information. The mentioned adoption of the e-invoicing mandate concerns categories of business-to-business transactions in Romania.

Therefore, Romania has been authorized to implement obligatory B2B electronic invoicing in 2024. Its original plan was to launch in July 2022 but was postponed first for 2023 and now, as of the latest announcements, for 2024. The decision allows Romania, starting January 1, 2024, to institute mandatory electronic invoicing for all transactions made between taxable persons established on the territory of Romania. The measure is applicable until December 31^st, 2026.

For a reminder, B2G and B2B e-invoicing for specific types of products in the categories of high-fiscal-risk products became mandatory on July 1, 2022, in this country.