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country-icon Rumänien

07.03.23

EU derogation to mandate B2B e-invoicing

Analogous to Germany this month, the publication of the draft proposal for a Council Implementation Decision which authorises Romania to apply for a derogation to mandate B2B e-invoicing represents a promising development towards B2B e-invoicing implementation in the country. Kofax currently supports Romania’s partial e-invoicing mandate implemented in July 2022 relating to high-risk fiscal products. The Romanian government has further publicly advocated a universal B2B e-invoicing mandate, although unlike Germany, initial indications regarding a mandate vision have not yet been specifically disclosed. It is however widely believed to follow the curvature of the high-risk fiscal product partial e-invoicing mandate, where transactions are cleared through the Romanian e-invoicing platform, the RO e-Factura.  The dates for the temporary derogation come into effect sooner than Germany and are currently forecast for 1 January 2024 to 31 December 2026- (or conversely, until the ViDA proposal is adopted).  With the B2B e-invoicing mandate plans currently nebulous, it is envisaged that the derogation may trigger Romania to unveil technical specifications in respect of their B2B e-invoicing model.   Romania is a compliant territory for Kofax and we are closely monitoring e-invoicing developments considering this derogation, and any government announcements concerning the B2B mandate.  Further information in respect of the derogation can be found here:  https://ec.europa.eu/transparency/documents-register/detail?ref=COM(2023)329&lang=en 

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