The tax authorities have implemented the RO e-Factura electronic invoicing system, which can be used to upload, store and download invoices issued by businesses to public institutions (Business-to-Government or B2G).
It is also possible to use the system in transactions between two business partners (Business-to-Business or B2B).
In order to use the system for B2B transactions, both issuer and recipient must be on the RO e-Factura Register (they will appear on the Register from the first day of the month following the month in which the registration is requested).
Source: Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the RO e-Factura national electronic invoicing system and electronic invoicing in Romania, in the form published on 7 October 2021.
