There have been developments with respect to the B2G e-invoicing system in Romania – e-Factura -, which soon will affect also B2B e-invoicing in the country.
As reported earlier, the Romanian government has been working on the launch of a pilot B2G e-invoicing system, called e-Factura, to bring B2G e-invoicing in line with the EU Directive on e-invoicing in public procurement. On October 7th, rules on the regulation and implementation of the Romanian e-Factura were published. The legislation regulates the structure of e-invoice and creates the framework for achieving the basic technical specifications of the electronic invoice in Romania.
The Romanian e-Factura will go live as a voluntary system from 6 November 2021. Suppliers in both B2B and B2G transactions may opt to use this new e-invoicing system and issue their e-invoices in the Romanian structured format.
Further documentation e.g., regulating the use and operation of e-Factura is yet to be published. Also, clarifications are expected with respect to the relationship between B2B and B2G e-invoicing requirements as well as what a potential timeline for the mandatory entry into force of these requirements will be.