The Government Emergency Ordinance (GEO) no. 130/2021 was published in Romania’s Official Gazette on 18 December. The legislative act includes significant changes with respect to the fiscal-budgetary measures, including the roll-out date for B2B e-invoicing and the introduction of the e-transport system.
According to the GEO 130/2021, in B2B transactions involving products with high fiscal risks determined by the subsequent order of the National Agency of Fiscal Administration (ANAF), the taxpayers will be required to use the RO e-factura system regardless of whether or not the recipients are registered in the RO e-Invoice register. While it will be voluntary to submit invoices in the RO e-factura system from 1 April to 30 June 2022, taxpayers will be required to transmit invoices in the RO e-factura system from 1 July 2022 in B2B transactions involving high-risk products.
Moreover, the GEO 130/2021 introduces the RO e-transport system, which will be used to monitor the transport of goods on the national territory. The application procedure regarding the system will be established by the subsequent order of the Ministry of Finance within 30 days from the date of publication of the GEO in the Official Gazette. But no further information about the e-transport system, who will be impacted by it and when, has yet been published.