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13 October 2021

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Romania Publishes Ordinance for Implementation of E-Factura Electronic Invoicing System

Romania has published Emergency Ordinance no. 120 of 4 October 2021, which provides for the administration, operation, and implementation of the national system on electronic invoicing, "RO eFactura", and electronic invoicing in Romania, including the (re)transposition of Directive 2014/55/EU on electronic invoicing in public procurement. This includes rules for the RO eFactura system itself, rules on the structure of e-invoices, rules on registration, and rules for e-invoicing in the field of public procurement in B2G relationships and for e-invoicing in B2B relationships.

With regard to public procurement in B2G relationships, it is provided that economic operators may opt to use the RO eFactura system, in which case the economic operator is obligated to only use the system where the recipient is a contracting authority, contracting entity, or centralized procurement unit, with certain exceptions. With regard to B2B relations, it is provided that economic operators may opt to use the RO eFactura system, provided that the invoice recipient is also registered for the system. Unlike the provisions for B2G relationships, however, there are no provisions for the obligation to only use the RO eFactura system. Lastly, it is provided that non-residents may also opt to use the RO eFactura system in B2G and B2B relationships.

Emergency Ordinance no. 120 entered into force on 7 October 2021, with further rules to be issued by the Ministry of Finance within 15 days and the RO eFactura system to be operational within 30 days.

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