Tax Administration, referring to article 2, letter b, and article 48, point 2 / a, of Law no. 87/2019, dated 18.12.2019 “On the invoice and the turnover monitoring system”, its scope of application determines the obligation of taxpayers who conduct sales transactions with public entities, announces that from January 1, 2021, have the obligation to issue only electronic invoices for goods or services sold.
Likewise, public entities, after this date, for goods or services purchased by taxpayers will receive only the electronic invoice, which will be the only valid tax documentation for supplies received.
For the above, attached find the list of entities according to the legal form “Public Ent” (with ACTIVE status a total of 1538 entities), against which each taxpayer according to Law no. 87/2019, dated 18.12.2019 “On the invoice and the circulation monitoring system”, holds the obligation to issue an electronic fiscalized invoice.