The Romanian tax authority (“ANAF”) recently issued the preliminary SAF-T structure, which taxpayers can adopt voluntarily effective August 2021. It is expected that January 2022 will be the first reporting month for which large taxpayers will need to comply with the new reporting requirements.

Romania recently published rules on the administration, operation, and implementation of the national system on electronic invoicing, RO e-Factura, and the implementation of a formal e-invoicing mechanism. These rules clarify the functioning of the RO e-Factura system itself, the structure of e-invoices, registration requirements, and the application of e-invoicing B2G and B2B transactions.

Taxpayers that opt to utilize the RO e-Factura system for B2G transactions must do so for all B2G transactions (except for contracts excluded by legislation). Taxpayers that opt to use the RO e-Factura system for B2B transactions must register in the e-invoice register. For B2B transactions, the RO e-Factura system may only be used if both the issuer of the invoice and the recipient are listed in the RO e-Factura system. Nonresidents may also opt to use the RO e-Factura system in B2G and B2B relationships. Further, the structure of the e-invoice is following the European standard for electronic invoicing, EN 16931.

Effective March 1, 2022, Romania requires all taxpayers to enroll in the Virtual Private Space, the electronic system enabling the exchange of documents between the tax authority and taxpayers. Additionally, the tax authority published a draft order clarifying specific points regarding the introductions of SAF-T filing obligations, including the application to foreign taxpayers and changes in taxpayer classification occurring in 2022 (e.g. taxpayer no longer considered as large taxpayer). The XSD and XLS schemas were subsequently updated on March 9, 2022.

On November 9, 2021, the National Tax Authority of Romania (ANAF) published Order no. 1783/04.11.2021 regarding the implementation of the Standard Audit File for Tax (SAF-T) system. Effective January 1, 2022, then ANAF will gradually require taxpayers to file Informative Statement D406 (SAF-T) as follows:

  • For large taxpayers: January 1, 2022;
  • For taxpayers classified as large taxpayers beginning January 1, 2022: July 1, 2022;
  • For medium taxpayers: January 1, 2023;
  • For small taxpayers: January 1, 2025; and
  • For newly registered taxpayers: from the effective date of registration.
Businesses will be required to submit Informative Statement D406 according to the following deadlines:
  • For fixed assets, no later than the deadline for submitting the financial statements for the financial year;
  • For an inventory, by the deadline established by the ANAF, which may not be less than 30 calendar days from the date of the request; and
  • For information other than inventory and fixed assets, no later than the last calendar day of the month following the reporting period (calendar month/quarter, as appropriate)
Effective July 1, 2022, Romania requires B2B transactions involving the following “high-risk products” susceptible to VAT evasion to comply with the e-invoicing mandate (RO E-Factura): (1) alcohol, (2) clothing, (3) construction, (4) fruits and vegetables, and (5) mineral products. RO e-Factura is available for B2B transactions concerning high-risk products voluntarily starting April 1, 2022.

On May 17, 2022, the Romanian Parliament enacted Law No. 139/2022 approving Government Emergency Ordinance 120/2021, which requires local taxpayers doing business with the Romanian government to issue e-invoices via the RO e-invoicing system which enables the submission to and approval by the tax authority of e-invoices effective July 1, 2022. This change follows the rules published on November 1, 2021, on the administration, operation, and implementation of the RO e-Factura.

Additionally, Law No. 139/2022 includes provisions whereby within 30 days counted from the date the European Union authorizes Romania to apply a special measure derogating Articles 178, 218, and 232 of the Council Directive 2006/112/EC, all businesses indicated in Art. 266 (2) of Law No. 227/2015 will be required to issue e-invoices, following the guidance provided by the ANAF.

On December 17, 2021, the Romanian government issued Emergency Ordinances 130 and 131 establishing the mandatory use of e-invoices from April 1, 2022, when accommodation and tourism services are paid with holiday vouchers (mainly granted to public servants or entities owned by the state).

On April 11, 2022, the Romanian Ministry of Finance published Emergency Ordinance 356 regarding the introduction of a mandatory e-Transport system to monitor specific goods. E-Transport will be connected to the existing systems of the Ministry of Finance, ANAF, and/or the Romanian Customs Authority. The transportation of high-risk products will need to be declared in the system three days before the start of transport. The system will then generate a unique code that must accompany the goods in physical or electronic format along with the transport document.

The deadline to comply with this mandate was originally set as July 1, 2022. However, Article VI of Ordinance 106 issued on June 30, 2022, postponed that effective date until October 1, 2022. After that date, penalties will apply. To facilitate the implementation of the mandate, the ANAF published the technical documentation for the e-Transport system including the XSD schema, the XML structure, APIs, as well as samples files of the XML, schema, and validation sheets. The ANAF also issued on April 8, 2022, an order clarifying the products considered high risk which include, among other things, vegetables, fruits, certain beverages, clothing, and clothing accessories.