Update: | Compliance Alert - Law passed for countrywide e-invoicing obligation in the public sector |
Date: | 2022-05-30 |
On 17 May 2022, the Romanian Government passed Law No. 139/2022, approving Government Ordinance 120/2021 which focuses on the administration, functioning, e-invoicing and implementation of the RO e-Factura system.
Government Ordinance 130/2021, which addresses electronic invoices in the private sector, will not be impacted by the new law. The timelines for both government ordinances are similar.
Beginning 1 July 2022, taxpayers will be obliged to adhere to the following:
- Taxpayers established in Romania will be required to issue e-invoices for the B2G transactions via the RO e-Factura national platform.
- Taxpayers trading in high-risk fiscal products in the B2B relationship will also have to exchange electronic invoices via the national platform.
- Furthermore, taxpayers trading in high-risk fiscal products will be required to use the RO e-Transport system to monitor these products' transport. Suppliers will need to register the transportation of such goods in the RO e-transport system max. 3 calendar days before shipping.