On 27 July 2023, the Official Journal of the EU published the Council Implementing Decision (UE) 2023/1553 of 25 July 2023.
The decision allows Romania, starting with 1 January 2024, to introduce mandatory electronic invoicing for all transactions carried out between taxable persons established in Romania.
The measure shall be applicable until 31 December 2026, with the possibility of extension on request.
Currently, e-invoicing is mandatory only for certain categories of transactions, as follows:
In the following period, the Romanian authorities must establish the categories of economic operators who are obliged to issue e-invoices within business-to-business relationships and to send them via the national electronic invoicing system RO e-Factura, as well as the date from which this obligation occurs.
For questions, please contact: [email protected]