B2G (Business-to-Government) Starting with July 1, 2022, the economic operators established in Romania have the obligation, in relation to the public authorities, to issue electronic invoices and to transmit them through the national system regarding the electronic invoice RO e-Factura. All economic operators that invoice to organizations that are subsidized from the state budget, on the B2G relationship, are obliged to upload the respective invoices in the RO e-Factura system. Buyers are obliged not to make the payment until they have the invoice registered in the RO e-Factura system. B2B (Business-to-Business) Starting with April 1, 2022, the travel agencies that collect the value of the tourist services with holiday vouchers are obliged to send the invoice in the RO e-Invoice system For economic operators, the invoicing through RO e-Invoice of products with high fiscal risk, nominated in OPANAF 12/2022, is:
optional until July 1, 2022
mandatory after July 1, 2022
OPANAF 12/2022 of January 6, 2022 establishes which are the products with high fiscal risk, marketed in the B2B relationship, for which the invoices issued in the national system regarding the electronic invoice are sent RO e-Invoice:
Vegetables, fruits, edible roots and tubers, other edible plants
Alcoholic beverages
New constructions
Mineral products (natural mineral water, sand and gravel)
Clothing and footwear
⚠️ If the products you sell are in the above 5 categories, it is important that you contact us asap. Practical aspects:
Registration in the RO e-Factura Register is done by electronic submission of the form (084) "Application for registration in the RO e-Factura Register / waiver of the application for registration in the RO e-Factura Register". This form is filled in only if you want to issue all invoices from RO e-Factura. You can exit the system by filling in the rectifying form 084 until the 1st of the month following the submission of the form 084. Example: you registered on June 15, 2022 by submitting the form 084, you can cancel the registration in the RO e-Factura Register until 01.07.2022 by submitting the corrective form 084. Once registered in the RO e-Factura Register, all invoices must be issued in this system. Once registered in the Register of the RO e-Factura system, an economic operator is obliged to issue all the invoices in the RO e-Factura system
You issue the invoice from invoicing software, for instance Saga, Smartbill etc.
The invoicing software have a button RO e-Factura, which will generate an xml file
You need to have an electronic signature and access to the SPV: the xml file must be uploaded by electronic signature to the RO e-Factura system
More details: https://mfinante.gov.ro/ro/web/efactura and https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/e.factura/