The decision allows Romania to establish, as of January 1, 2024, mandatory electronic invoicing for all transactions between taxable persons established in the territory of Romania. The measure is applicable until December 31, 2026.
If Romania deems it necessary to extend the special measure, it may submit a request for extension to the Commission, together with an evaluation report on the effectiveness of the national measures from the point of view of combating VAT fraud and tax evasion, as well as simplifying VAT collection.
In the coming period, the categories of economic operators who are obliged to issue electronic invoices in the business-to-business (B2B) relationship and transmit them through the national electronic invoicing system RO e-Invoice, as well as the date from which this obligation will actually take effect, will be defined.
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