In Romania the use of the Ro e-factura system to issue e-invoices is nowadays voluntary. The main requirement to exchange e-invoices via RO e-factura is that both parties (supplier and buyer) are registered in the “RO e-factura registry”.
The Romanian Government published on 18 December 2021 the Emergency Ordinance no. 130/2021 with more information regarding the issuance of e-invoices. In particular, In article XXXVII of the ordinance states that B2B suppliers of high fiscal …