ROMANIA
E-INVOICING
Latest update June 20th, 2024
On this page you will learn more on e-invoicing in Romania
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
- Step 1: B2B e-reporting for both established and non-established companies
- Step 2: B2B eInvoicing for taxable persons established in Romania
Grace period form January to 30th June 2024
- Step 3: extension of eInvoicing requirements to B2C transations
Adoption Timeline
- Step 1: B2B e-reporting as of 1st January 2024 (grace period until 30th June)
- Step 2: B2B eInvoicing as of 1st July 2024
- Step 3: B2C eInvoicing as of 1st January 2025. Optional usage begins July 1st, 2024
Model
CENTRALIZED via national portal RO e-Invoice platform
Format
UBL 2.1 with Romanian CIUS
Archiving
It is mandatory to store the invoice for 10 years, both for the supplier and the buyer
External References:
- ANAF – Agenția Națională de Administrare Fiscală [link]
Other requirements
B2G e-invoicing
- Romania has transposed the Directive 2014/55/EU into national legislation.
- Since September 2021, all central, regional, and local contracting authorities and entities are required to be able to receive and process Business-to Government (B2G) e-invoices compliant with the European Standard.
- From July 2022, it is mandatory to issue electronic invoices and send them via RO e-Invoice in B2G.
E-Transport
- Since July 1 st, 2022, Romania introduced the obligation to notify the RO e-Transport system of high-risk goods.
- Starting form January 2024 (with a grace period extended to january 2025) the mandate will be extended to all international transports.
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