02.04.22

Mandatory usage of RO e-Factura for high fiscal risk products for B2B transactions

The Romanian government published Emergency Ordinance number 130/2021 on 18 December 2021, which states that ‘high fiscal risk products’ must soon be issued through the RO e-Factura. The Emergency Ordinance provides a few key dates:
• A voluntary phase from 1st April 2022 to 30 June 2022;
• This then becomes mandatory from 1st July 2022.
The requirement to issue B2B invoices through the RO e-Factura is currently optional- and both the supplier and the buyer must be registered through the RO e-Factura to do so. However, requirements will be much more demanding from 1st July 2022 for transactions involving high risk fiscal products – these must be issued through the RO e-Factura, regardless of whether the buyer is registered in the RO e-invoice registry or not.
Affected taxpayers must ensure that they have the technical infrastructure to issue invoices in XML format, in accordance with the technical and usage specifications of the RO_CIUS electronic invoice in Romania.
The National Agency for Fiscal Administration (ANAF) have provided 5 categories that come under the definition of a high-risk fiscal product- these are fairly wide in scope:
• Certain foods (including fruit and vegetables, amongst others)
• Alcoholic beverages
• New constructions
• Mineral products
• Clothing and footwear
ANAF plans to update this list regularly.
Tungsten is monitoring developments in Romania and what this means for our solution.