Tax Flash No. 2/2023 – The Council of the EU has adopted Decision 2023/1553 authorizing Romania to make the use of RO e-Factura mandatory
28.07.2023 – The Council of the EU has adopted Decision 2023/1553 authorizing Romania to make the use of RO e-Factura mandatory
The Romanian version of this newsletter is available here.
Starting 2024, the electronic invoices are mandatory for B2B transactions. More details are in our previous tax alert, here.
Compared to the proposal, the main changes refer to:
- prior mandatory clearance by the tax authority. In this respect, it was removed from the preamble to the derogation decision, in the context of the ViDA directive, Romania’s commitment to make the necessary adaptations to the RO e-Factura by 31 December 2025, to allow taxable persons to send the necessary data to the tax administration without the invoice being subject to a prior verification.
- Art. 1. According to art. 1 of the derogation decision, Romania was authorized to only accept invoices that have been issued in electronic format, whilst the proposal referred only to their transmission in electronic format.
We expect the issuance in 30 days of the order of the president of ANAF which will establish the categories of economic operators established in Romania who have the obligation to issue electronic invoices in the B2B relationship and to send them through RO e-Factura, as well as the date from which this obligation occurs. We believe that the date from which it will be mandatory to issue and transmit electronic invoices through RO e-Factura is 1 January 2024.