Romania: B2B e-invoicing and transport registration system are mandatory from July 2022

Romanian E-factura system

Following Romanian authorities’ approval, the e-invoicing system known as e-Factura Register, will be mandatory for transactions involving certain products of high risk from a tax fraud perspective. These products are, among others, vegetables and fruits, alcoholic drinks, construction, mineral products, clothing and footwear.

Full list of products subject to e-invoicing starting July 2022 can be found on the Ordinance no. 12 of January 6, 2022.  They confirm the specific products entering those categories and the correspondent commodity codes. Also, it is expected that this list will be updated, including new categories of products.

As a clarification, the B2B e-invoicing will only be mandatory on invoices for the sales of those specific products. Therefore, a taxpayer may be subject to mandatory e-invoicing when trading with high-risk products, and then issue regular invoices when trading with other type of goods or services.

As a clarification, the B2B e-invoicing will only be mandatory on invoices for the sales of those specific products. Therefore, a taxpayer may be subject to mandatory e-invoicing when trading with high-risk products, and then issue regular invoices when trading with other type of goods or services.

Moreover, e-Invoicing will be mandatory for B2G (business to government) transactions starting 1 July, 2022.

For the rest of companies – those supplying different goods or services B2B and including foreign business, the e-invoicing is still optional in Romania.

What is e-invoicing?

An e-invoice is an electronically delivered invoice in a specified standardized format.​ They are issued, transmitted, and received in an XML format. ​

E‐invoicing can be implemented via the clearance method and the post‐audit method.​

• The clearance model implies that the seller must receive the approval from the tax authorities in order to issue each invoice.  
• The post-audit model, the invoice is exchanged directly between the seller and the buyer, and only after the issuance, the invoice is subject to review from the tax authorities.

The e-invoicing introduced in Romania corresponds with the clearance model.

The trend for B2B e-invoicing is spreading throughout the EU countries. Currently implemented in Italy, Portugal and Greece, other countries have already taken the necessary steps for this implementation, like Poland and France.

Romanian e-transport system

Finally, as part of the anti-fraud measures, the Romanian tax authorities have introduced the e-transport system, also mandatory from 1 July, 2022. This is a registration system which aims to monitor the road transport of certain goods considered to be of high fiscal risk. The suppliers of these goods must report their transportation on the system at least three days in advance before the transport takes place.

The National System for monitoring the road transport of these goods applies to the categories of vehicles with an authorized mass of 3.5 tons minimum when the goods with high fiscal risk transported have a total gross mass of more than 500 Kg or a total value of more than RON 10,000. This includes intra-Community acquisitions or transport of imported goods, when the country of arrival is Romania, as well as for intra-Community supplies when the country of dispatch is Romania.

What information must be reported? The content to be reported concerning the transport of the high fiscal risk products includes the information about the consignor, beneficiary, name of the product, quantities and value of the goods transported, as well as the place of dispatch and arrival and the details of the means of transport. Once reported, the ITU code is generated. This code identifying the products must accompany the transport of the goods and be provided at the authorities’ request together with the transport document.