E-invoicing mandatory in Romania from 1 January 2024 for all B2B transactions.

The Romanian government plans to introduce mandatory B2B electronic invoicing as of January 1, 2024.

To implement this plan, the Romanian government submitted an appropriate application to the EU Commission in 2022, which has been processed recently. The approval process began with the posting of the European Commission's proposal authorizing Romania to introduce a special measure derogating from Articles 218 and 232 of the EU VAT Directive to allow Romania to introduce mandatory electronic invoicing for transactions between taxable persons established in Romania. The RO e-invoice system will continue to be optional for companies not-established for VAT purposes in Romania.

The RO e-Factura system is in place since November 2021, and it is mandatory since July 2022 for specific transactions such as B2G or B2B transactions with high fiscal risk goods or invoices issued based on holiday vouchers.

The current RO e-Factura system will be used as the basis for implementing mandatory generalized e-invoicing.

Tax advisory