On January 10, 2022 in the Official Gazette no. 27/10.01.2022, the Order 12/2022 for establishing the high tax risk products, traded in relation to B2B was published.
By this Order, five categories of products considered with high tax risk, traded in the B2B relationship, for which invoices are transmitted issued in the national system regardig the electronic invoice RO e-Factura, regulated by the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system regarding the electronic invoice RO e-Factura and the electronic invoice in Romania, were established.
The Order also mentions the motivations for the classification in the category of high tax risk, for each product separately. By product with high tax risk is meant the product whose trade has a high risk of fraud and tax evasion.
The categories of products with high tax risk mentioned in the Order are the following:
1. Vegetables, fruits, roots and tubers food, other edible plants;
2. Alcoholic drinks;
3. New constructions;
4. Mineral products (natural mineral water, sand / gravel);
5. Clothing and shoes.
According to GEO 130/2021, for products with high tax risk, traded in the B2B relationship, the transmission of invoices issued in the national system regarding the ro e-invoice is established in two stages, namely:
a) between April 1st and June 30th, 2022, suppliers can send invoices issued in the national system regarding the RO e-Invoice electronic invoice;
b) starting with July 1, 2022, suppliers are obliged to send the invoices issued in the national system regarding the electronic invoice RO e-Factura.
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