On 14 January 2022, Romania sent a request to the European Commission to obtain a derogation from Articles 178, 218, and 232 of the VAT Directive to implement mandatory electronic invoicing for all transactions carried out between taxpayers established in the territory of Romania.   The incentives to adopt e-invoicing are to combat tax fraud and evasion, make the collection of VAT more efficient, and reduce administrative costs for taxpayers and the tax administration. This will be achieved by requesting taxpayers to report invoice information to the tax administration in real time.   Furthermore, on 23 June 2023, the European...