On 20 April 2022, the Romanian Chamber of Deputies published a Draft Law on the approval of Government Emergency Ordinance (GEO) no. 120/2021 that establishes the operational framework of the national e-invoicing system, with important amendments.
Proposed changes in the Draft Law:
Mandatory B2G e-invoicing as of 1 July 2022: The RO E-Factura system has been operational on a voluntary basis for B2G transactions since November 2021. The date for mandatory e-invoicing is in line with the go-live date for high-fiscal risk product suppliers in B2B transactions.
Mandatory e-invoicing for B2B transactions is in the pipeline: The National Agency for Fiscal Administration (ANAF) will issue an order in 30 days following the derogation decision from the EU VAT Directive to establish the scope and the timeline of the B2B e-invoicing mandate.