GEO no. 120/2021 on the administration, operation and implementation of the national system of electronic invoicing in Romania (RO e-Invoice): Law no. 139/2022
19 May 2022
In detail
Use of the RO e-Invoice system becomes mandatory on 1 July 2022 for operations carried out by economic operators with public authorities (B2G − business to government). Thus, for B2G operations, economic operators established in Romania under article 266, para. (2) of the Fiscal Code have to issue electronic invoices and send them through the RO e-Invoice system.
For operations carried out between economic operators (B2B − business to business), Romania has requested Council of the European Union approval to apply a derogation from VAT Directive articles 178, 218 and 232 regarding the mandatory issuance and transmission of electronic invoices through the RO e-Invoice system. Within 30 days as of the date of adoption of the Decision authorising that derogation, an order of the National Agency Fiscal Administration president will provide the categories of economic operators established in Romania under art. 266, para. (2) of the Fiscal Code obliged to issue RO e-Invoices in B2B operators and the date from which that obligation applies.
Source: [Law no. 139/2022 for the approval of Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system of electronic invoicing in Romania (RO e-Invoice) and other measures, published in the Official Gazette no. 490 dated 17 May 2022]
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