Romania – E-invoicing for all B2B transactions

EU Commission has granted authorization to Romania for the implementation of a derogation from the provisions of the VAT Directive 112/2016 in relation to the use of electronic invoicing. This derogation entails the mandatory use of electronic invoices issued by taxable persons established in Romania for all transactions conducted between taxable persons.

No specific regulations and guidelines on to use of the mandatory E-invoicing for all B2B transactions have been published yet, however it is planned it will be implemented from 1st January 2024.