Romania: Mandatory B2G e-invoicing as of July 2022

Enis Gencer
May 20, 2022

The Draft Law on the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation, and implementation of the national e-invoicing system was enacted and published in the official gazette on 17 May 2022. According to the law;

  • B2G e-invoicing will become mandatory as of 1 July 2022. Since November 2021, the RO E-Factura system has been operational for B2G transactions. Currently, taxpayers can use the system voluntarily. However, with the recent changes, issuance of e-invoices for B2G transactions will become mandatory from 1 July 2022, in line with the go-live date for high-fiscal risk product suppliers in B2B transactions.
  • Another important change in the GEO 120/2021 is the addition of a provision to authorize ANAF to issue an order in 30 days following the derogation decision from the EU VAT Directive and establish the scope and the timeline of the B2B e-invoicing mandate, i.e. for the broader economy other than high fiscal risk products.


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Enis Gencer

Enis Gencer is Regulatory Counsel at Sovos and is based in Istanbul, Turkey. With experience in compliance and legal consultancy he currently undertakes the legal monitoring and analysis of the regulations regarding electronic documents. Enis graduated from Istanbul University Faculty of Law.
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