Considering the European context in the area of digitalisation and fiscal policies, the legal framework related to the implementation, usage and functioning of the electronic invoice RO e-invoice national system (“RO e-Invoice system”) and the electronic invoice has been recently approved. We present below the most significant aspects.

General aspects

  • RO e-Invoice system is a national electronic system that allows for an invoice to be sent and received by electronical means, as well as for such invoice to be archived in electronic format;
  • the electronic invoicing may be implemented both with respect to commercial transactions between two private entities, as well as for public acquisitions;
  • the electronic invoice sent through the RO e-Invoicing system will be subject to the provisions of the art. 319 of the Law 227/2015 regarding the Fiscal Code and has to contain certain specific elements;
  • in view of sending an electronic invoice, the following steps need to be followed:
    • the issuer will send the electronic invoice using the RO e-Invoicing system;
    • provided that the structure of the electronic invoice follows all the technical specifications and usage base elements, the Ministry of Public finances will apply its electronical signature on the relevant invoice and will send it towards the recipient;
    • if the structure of the invoice does not follow all the technical specifications and usage base elements, the issuer will receive a message containing the identified errors;
    • further to correcting the errors, the electronic invoice will be re-sent through the RO e-Invoicing system;
  • the original electronic invoice is considered the XML format of the invoice featuring the signature of the Ministry of Public Finances;
  • the date of communicating the electronic invoice is considered the date when the recipient may download the invoice from the RO e-Invoicing system;
  • the correction of the invoice already communicated through the e-Invoicing system will be made in accordance with the provisions of the ar. 330 from the Fiscal Code;
  • the RO e-Invoicing system may be used by the non-resident taxpayers.

Electronic invoicing in the public acquisitions field

  • applicable for relationships between an economic operator and a contracting authority, namely contracting entities, provided that the economic operator opts for applying the RO e-Invoicing system;
  • from the moment the economic operator opts for using the RO e-Invoicing system, it has the liability to issue only electronic invoices towards his contractors, public authorities;
  • in the event the economic operator sends the electronic invoice through the RO e-Invoicing system, the recipient has the following obligations:
    • to receive and to download the electronic invoice through the RO e-Invoicing system;
    • to process the electronic invoice;
    • to verify the legality, conformity and regularity of the electronic invoice.

Electronic invoicing for transactions between economic operators

  • the applicability of the RO e-Invoicing system is optional;
  • the economic operators interested in using the RO e-Invoicing system are obliged to be registered with the Registry of the operators that opted for the usage of the RO e-Invoicing national system regarding electronic invoice (“Registry”);
  • the registration with the Registry is performed starting with the first day of the month following the one in which the option was exercised, the economic operator being registered both as issuer and recipient;
  • in view of using the RO e-Invoicing system, both the issuer and the recipient have to be registered with the Registry;
  • In case the issuer and the recipient are both registered with the Registry, the usage of the RO e-Invoicing system is considered accepted at the date of sending the invoice;
  • in case of invoices issued by economic operators registered with the Registry towards recipients not registered with the Registry, the provisions of the art. 319 of the Fiscal Code will apply.

Terms and implementation procedures

  • The RO e-invoicing system was introduced though the Emergency Ordinance 120/2021 published in the Official Gazette no. 960/07.10.2021
  • within 15 days, namely by 22 October 2021, the Ministry of Public finances should approve the following:
    • Procedure for using and functioning of the RO e-Invoicing system;
    • Procedure presenting technical specifications and usage of the base elements of the electronic invoice - RO_CIUS – and the specific operating rules applicable at national level;
    • Procedure for receiving and downloading the electronic invoices by the recipients of the electronic invoices issues in the relationship with the contracting authorities within the RO e-Invoicing system;
    • Procedure for organising and registering with the Registry;
    • Procedure applicable for non-resident economic operators using RO e-Invoicing system
  • RO e-Invoicing system should become operational within maximum 30 days, namely by 6 November 2021.