The authorities have published the list of high tax risk products (i.e. vegetables, fruits, alcoholic beverages, new constructions, mineral products, clothing and footwear), sold through B2B transactions for which invoices are submitted via the Ro e-Factura invoicing system.
Source: Order no. 12 of the President of the National Agency for Fiscal Administration on the list of high tax risk products sold through B2B transactions, in the form published on 10 January 2022.