Products with high fiscal risk marketed in business-to-business (B2B) relations, for which invoices are issued through the RO e-Invoice system:

1. Vegetables, fruit, roots and tubers, other edible plants;
2. Alcoholic beverages;
3. New buildings;
4. Mineral products (natural mineral water, sand and gravel);
5. Clothing and footwear.

In the annex to the order, both the “Combined Nomenclature” (CN) codes for each of these products and the reason for the classification in the category of high fiscal risk are presented.

We emphasize that for products with high fiscal risk marketed in B2B relationships:

a) between 1st April and 30th June 2022, suppliers may transmit invoices issued from the RO e-Invoice system, regardless of whether or not recipients are registered in the RO e-Invoice Register;

b) starting with 1 July 2022, suppliers must transmit invoices issued from the RO e-Invoice system, regardless of whether or not recipients are registered in the RO e-Invoice Register.