Compliance Category: Información de la normativa

Tungsten has been monitoring the RO e-transport System in Romania. You can read an overview of the System here.

ANAF/AVR joint order no. 1190/4625/2022 has approved the operating rules of the national RO e-Transport System and the categories of road vehicles used for the transport of goods with high fiscal risk that are subject to monitoring. The reporting of data on the road transport of goods with high fiscal risk became mandatory on 1 July 2022.

Inevitably, there will be situations where both goods with high-fiscal risk are transported together with goods not categorised as such. If both goods with a high fiscal risk and other goods are transported within a commercial relationship, all categories of transported goods will be declared in the RO e-Transport System, and the system will generate a single UIT code. In the case of groupage transport, the UIT codes will be noted on the transport documents related to each commercial relationship that includes goods with high fiscal risk.

Through Minister of Finance (OMF) Order no. 1667/2022, some changes were made to the procedure for using and operating the national RO e-Invoice electronic invoice system, as well as the receipt and downloading of the electronic invoice by recipients in a B2G environment.

OMF no. 1667/2022 has introduced the following modifications:

• The recipients of electronic invoices issued in B2G relationships must receive and download e-invoices by accessing the electronic invoice section available in the virtual private space (SPV) on the ANAF portal. The contracting authorities and entities access the system through the ‘Single Access Point’ on the Ministry of Finance’ website through the Forexebug national reporting system, section ‘View reports’ − ‘Electronic invoices’
• Any taxpayer registered as a user in the SPV or with the role of viewing reports in the Forexebug national reporting system can receive and download e-invoices in the B2G environment
• For correcting electronic invoices issued in the B2G environment, and where the recipient has objections, the recipient will notify the issuer of the electronic invoice, including through the Electronic Invoice section available in the SPV or through the Forexebug national reporting system.

For B2B e-invoicing in Romania, please refer to our most recent update here.

Last year, we communicated (and successfully implemented) a solution relating to high-fiscal risk products in Romania, which, as of 1 July 2022, now have to pass through the Romanian e-invoicing platform, the e-Factura.  

Romania had been considering a phased implementation roll-out of B2B e-invoicing across the country. However, the Ministry of Finance has confirmed that rather than phased implementation, B2B e-invoicing will instead impact all affected entities concurrently, in 2024.  

Romania is a compliant territory for Tungsten Network and we are assessing how we can support our suppliers and buyers in Romania once further details of the proposed mandate are available.  

We are also acutely aware of the VAT in the Digital Age (ViDA) proposal published by the European Commission in December. This has significant limitations relating to the e-invoicing model countries can deploy, particularly in respect of clearance models. We are monitoring Romania’s plan to accommodate an e-invoicing model that is in line with the ViDA proposals.