e-invoicing & e-transport for Romania
B2B electronic invoicing for resident and non-resident businesses was launched in January 2024:
- Phase 1: Romanian E-reporting (January 1, 2024 - June 30, 2024) is a preliminary phase. During this period, established and non-established taxpayers must report all invoices issued in B2B domestic transactions to Romanian established taxpayers and public institutions. Once the invoice is issued, the taxpayer is obliged to report it within 5 working days.
- Phase 2: Romanian E-invoicing (Starting July 1, 2024); in the second phase, starting from July 1, 2024, Romanian-established businesses must issue and exchange electronic invoices and transmit them to other Romanian-established recipients using the national system regarding the RO E-Factura system. This obligation extends to the recipient, who must be registered in the RO e-Factura platform to receive the invoices.
However, non-established suppliers will continue to submit invoice details via e-reporting. This announcement contains information about the legal change 41/2022, changed by Emergency Ordinance 115/2023, published in the Official Gazette on 15.12.2023.
As of July 2024, Romania is also implementing the integrated electronic system “RO e-Transport” for monitoring the road transport of goods. The system will monitor in real-time the movement of goods on the territory of Romania, as follows:
- Transport of goods purchased and delivered intra-community
- Transport of goods subject to customs operations
- Transport of goods between two locations, both located on the national territory for high fiscal risk"
