The Romanian Chamber of Deputies published a Draft Law on the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national e-invoicing system (Draft Law) on 20 April 2022. The Draft Law includes important amendments to GEO no. 120/2021. The changes proposed in the Draft Law are as follow;
- B2G e-invoicing will become mandatory as of 1 July 2022. Since November 2021, the RO E-Factura system has been operational on a voluntary basis for B2G transactions. However, with the proposed changes, it would become mandatory as of 1 July 2022, 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. According to the Draft Law, the National Agency for Fiscal Administration (ANAF) will issue an order in 30 days following the derogation decision from EU VAT Directive and establish the scope and the timeline of the B2B e-invoicing mandate.
