This article reflects the tax rules and official information available at the date of publication. For current advice, please check the latest legislation or contact our team.
Government Ordinance no. 120/2021 introduced the framework for the Romanian national electronic invoicing system, RO e-Factura.
Companies issuing electronic invoices to other companies and choosing to send them through RO e-Factura had to register in the Register of operators using the system.
Secondary legislation mentioned
- Order of the Minister of Finance no. 1365/2021 on the use and operation of the RO e-Factura system.
- Order of the Minister of Finance no. 1366/2021 on technical specifications and operational rules.
- ANAF Order no. 1713/2021 on registration in the RO e-Factura Register and form 084.
- ANAF Order no. 1831/2021 on the option for non-resident operators to use RO e-Factura and form 083.
Practical note
The rules around RO e-Factura have evolved substantially since 2021. Companies should check the current obligations before deciding whether registration or reporting is optional or mandatory for their transactions.