RO e-Factura e-Invoice implementation will start with B2G and B2B e-Invoices. The date of obligation was announced as July 1, 2022.
RO e-Transport system is different from RO e-Invoice. e-Transport system facilitates monitoring the transport of goods with high tax risk, reducing the fiscal gap and preventing tax fraud. The list of high fiscal risk products published by ANAF includes vegetables, fruits, beverages, construction materials, clothing, footwear, iron, and steel products in the territory of Romania. A unique code named “ITU Code” is generated by the government and is used to control by the customs authorities information after obligated taxpayers provide the required information such as names, quantities, values, loading and unloading places, and the details of the transport vehicle in XML format. As of October 2022, the obligation to comply with the e-Transport system will start and importers and exporters will be directly affected by RO e-Transport system.