Clarifications on the obligations under Article II of Law No 139/2022 on the management, functioning, and implementation of the national RO e-Invoice and e-Invoicing system in Romania

According to article 2 paragraph (1) letter m) of the Government Emergency Ordinance no. 120/2021 on the administration, functioning and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoicing in Romania, as well as for the completion of Government Ordinance no. 78/2000 on the approval, issuing of vehicle identity cards and certification of authenticity of road vehicles for placing on the market, making available on the market, registration or recording in Romania, as well as market surveillance for, the relationship between an economic operator and contracting authorities, i.e. contracting entities – B2G is the transaction between an economic operator having the status of a contractor or subcontractor/subcontractor under Law no. 98/2016, as amended and supplemented, Law No. 99/2016, as amended and supplemented, Law No. 100/2016, as amended and supplemented, and Government Emergency Ordinance No. 114/2011 on the award of certain public procurement contracts in the fields of defence and security, approved as amended and supplemented by Law No. 195/2012, as amended and supplemented, and contracting authorities or contracting entities that receive and process electronic invoices.

On the basis of Article II of Law no. 139/2022 approving Government Emergency Ordinance no. 120/2021 on the administration, functioning and implementation of the national system for electronic invoicing RO e-Invoice and electronic invoice in Romania, as of 1 July 2022, economic operators established in Romania according to Article 266 paragraph (2) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, are obliged, in the B2G relationship, defined according to Article 2 paragraph (1) letter m) of the EMERGENCY ORDINANCE no. 120/2021, to issue electronic invoices and transmit them through the national system on electronic invoicing RO e-Invoice.

Therefore, B2G transactions carried out on the basis of contracts for which the regulatory acts regulated in Article 2(1)(m) of EMERGENCY ORDINANCE No 120/2021 provide for exemptions from application are not subject to the obligation under Article II of Law No 139/2022, i.e. economic operators are not obliged to issue and transmit electronic invoices via the national electronic invoicing system RO e-Invoice to contracting authorities or contracting entities 1 July 2022. before.