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European Commission grants Romania permission for a countrywide e-invoicing mandate

27 July 2023
Romania

On 27 July 2023, the European Commission approved Romania’s derogation request to implement a B2B e-invoicing mandate. While the mandate is set to commence on 1 January 2024, ANAF, the Romanian Tax Authority, will soon divulge further information about the date the mandate will begin and other pertinent information surrounding the obligation.   Previously, Romania had made issuing electronic invoices in the B2G sector obligatory and for those transactions in the B2B sector that involved “high-risk fiscal goods”. The upcoming mandate will now be all-encompassing, requiring all invoices to be issued and received through the RO e-factura platform. Taxpayers must...