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Romania B2B RO e-invoicing eFactură update

2024 Romania eFactură B2B electronic invoice full rollout

Romania has dropped plans for a phased rollout to all companies of mandatory B2B e-invoicing. Instead, it will aim for a single 2024 ‘Big Bang’. Ministry of Finance has now confirmed.

This follows the July 2022 first round for fraud-sensitive products.

B2G e-invoicing is mandatory from 1 July 2022 using the RO eFactură protocol.

July 2022 – B2B goods prone to VAT evasion

Initially, it is a voluntary program. But high-risk B2B supplies susceptible to VAT evasion will be mandated for from 1 July 2022. This will include:

  • Alchohol
  • Construction
  • Fruits and vegetables
  • Clothing
  • Mineral products

Romania is following the Italian SdI pre-clearance model, including Continuous Transaction Controls (CTC), which has proven highly successful at cutting the VAT Gap – the difference between forecast and actual indirect tax revenues. Romania has the EU’s highest VAT Gap at 34%.

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Romanian SAF-T monthly transaction reporting was launched in January 2022 by the Romanian tax authority, ANAF. Follow VAT Calc’s global live VAT invoice transaction and e-invoice tracker on real-time transaction-based reporting.

Pre-clearance Romanian e-invoicing

The increasing global e-invoice trend is for live-reporting or draft sales invoices being first sent to the tax authorities for recording and basic validation checks. This approved invoice is then sent to the customer – either by the tax authorities (Italy) or the taxpayer with a special digital signature or QR Code. In some cases, an approved e-invoicing agent is required and it this is the route France e-invoicing will likely take from July 2024. This includes the following steps:

  • The vendor issues an XML invoice through the RO e-invoicing platform
  • Minimal validation and information requirement checks are performed. In the event of a failure, the vendor is notified to make a correction and resubmit.
  • The Ministry of Public Finances will certify the invoice with its digital signature
  • The invoice is sent to the customer, which is considered the tax point of the invoice for VAT purposes

RO e-transport reporting July 2022

In addition to e-invoicing, Romania is also introduced an electronic movement of goods register. This is similar to Hungary and India’s e-Way Bill.

e-transport starts 1 July 2022 with mandated journeys for high-risk goods (see above) having to be registered in accordance with API schema submission. Any movements must first be registered with ANAF via and XML document.

EU Digital Reporting Requirements and e-invoicing by 2024?

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package proposals for a fairer and more efficient EU tax regime.

Our VAT Calculator tax engine can provide instant global VAT or GST calculations for your e-invoicing or real-time reporting obligations.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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