As you know lately Romania has officially announced the introduction of mandatory B2B e-Invoicing, you can access more details about the proposal here.
Romania B2B e-Invoicing Mandate has been approved by the European Commission and published in COUNCIL IMPLEMENTING DECISION (EU) 2023/1553.
Some of the key takeaways from the Implementing decisions;
- The decision will apply from January 1, 2024 to December 31, 2026.
- After the deadline Romanian related authority only accepts documents or messages in electronic format
- Covers all the transactions
- Responsible taxpayers who are between established in Romanian Territory
- Decisions should not affect the right of customers to receive paper invoices for intra-community transactions
Further details and updates are expected to be released by the Romanian Tax Authorities.