Implementation of the National Electronic Invoicing System (RO e-Invoice): GEO no. 120/2021
13 Oct 2021
The takeaway
Government Emergency Ordinance no. 120/2021 (GEO 120/2021) established the National Electronic Invoicing System (RO e-Invoice) for the administration, operation and implementation of electronic invoicing in public procurement. Use of the system is optional for economic operators in B2G and B2B relationships. The government’s aim is to expand the use of RO e-Invoice to transactions between all economic operators.
In detail
Government Emergency Ordinance no. 120/2021 (GEO 120/2021) introduced the legal framework for the implementation of the National Electronic Invoicing System (RO e-Invoice) for uploading, storing and downloading invoices issued by economic operators for transactions with public authorities/institutions (called “B2G”). As regulated by GEO 120/2021, an electronic invoice is an XML file issued, sent and received through RO e-Invoice. The Ministry of Public Finance developed the system through the National Centre for Financial Information.
GEO 120/2021 regulates the content and basic technical specifications for e-invoices issued through RO e-Invoice. It also describes how to use the system to send, receive and process such e-invoices.
In B2G economic relations, economic operators opting to use RO e-Invoice then use it for issuing e-invoices in all their B2G relationships.
For economic relations between economic agents other than public institutions (“B2B”), suppliers opting to invoice through RO e-Invoice need to be registered on the Register of operators.
The Ministry of Public Finance electronic signature attached to an electronic invoice certifies that no changes can be made to the content.
GEO 120/2021 entered into force on the date of its publication in the Official Gazette, i.e. 7 October 2021. The RO e-Invoice system becomes operational within 30 days thereafter, i.e. by 6 November 2021.
Law 199/2020 on electronic invoicing in public procurement was repealed on the date of entry into force of GEO no. 120/2021.
[Source: Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system of electronic invoicing in Romania (RO e-Invoice ystem), published in the Official Gazette no. 960 dated 7 October 2021]
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