As a reminder, electronic invoicing in relations between taxable persons (BtoB) or between a taxable person and the government (BtoG) has been optional since 1 April 2022 and has become mandatory since 1 July 2022.
According to a recently published ordinance, the obligation to issue and transmit electronic invoices applies only to transactions involving a type of product that may be subject to tax evasion.
Thus, companies must issue invoices to their taxable customers using the RO e-Invoice system (commonly known as “e-Factura”).
However, this obligation applies to all companies delivering goods or providing services to the Romanian government (BtoG relationship) for which they will have to issue and transmit electronic invoices via the aforementioned e-Factura system, regardless of the nature of the product or service provided.
If you would like more details, please contact our experts.
Source: Ministerul Finanțelor (România) (in Romanian)
