E-invoicing – deadline postponement

7. August 2020

The deadline for the E-invoicing implementation has been postponed from 01.09.2020 to 01.09.2021 for cash transactions for all taxpayers.

The implementation dates for the e-invoicing become as follows:

Effective date Type of transaction
1 September 2021
  • Cash transactions by taxpayers subject to VAT and corporate income tax with an annual turnover exceeding ALL 8 million;
1 September 2021
  • Cash transactions by taxpayers subject to VAT and simplified income tax  with an annual turnover between ALL 2 million and ALL 8 million;
  • Cash transactions by taxpayers with an annual turnover not exceeding ALL 2 million;
1 January 2021
  • Cashless  transactions between taxpayers and public government bodies;
1 July 2021
  • Cashless transactions between taxpayers;

The postponement was published in the Official Gazette no. 146, dated 07.08.2020 through Law no. 108/2020 “On an amendment to law no. 87/2019, On invoice and turnover monitoring system”.

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