High fiscal risk products for which invoices are to be issued via the RO e-Invoice system: OPANAF no. 12/2022
10 Jan 2022
The takeaway
President of the National Agency for Fiscal Administration Order no. 12/2022 (OPANAF no. 12/2022) established five categories of high fiscal risk products marketed in B2B (business-to-business) relationships for which the suppliers will have to issue invoices via the national system for electronic invoicing (RO e-Invoice), regardless of whether the recipients are registered in the RO e-Invoice Register.
In detail
Government Emergency Ordinance no. 130/2021 introduces the obligation to use the RO e-Invoice system to issue and send invoices related to deliveries of products with high fiscal risk.
Such invoices are issued and sent in two stages:
From 1 April to 30 June 2022, suppliers can opt to use the RO e-Invoice system to issue and send invoices, regardless of whether the recipients are registered in the RO e-Invoice Register;
From 1 July 2022, suppliers will have to use the RO e-Invoice system to issue and send invoices, regardless of whether the recipients are registered in the RO e-Invoice Register.
OPANAF no. 12/2022 established the following five categories of high fiscal risk products for which suppliers will have to issue and send invoices via the RO e-invoice system:
- Vegetables, fruits, edible roots and tubers, other edible plants
- Alcoholic beverages
- New constructions
- Mineral products (natural mineral water, sand and gravel)
- Clothing and footwear
[Source: President of the National Agency for Fiscal Administration Order no. 12/2022 on the establishment of products with high fiscal risk, marketed in the B2B relationship, published in the Official Gazette no. 27 dated 10 January 2022]
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