Law no. 296/2023 on fiscal-budgetary measures to ensure Romania’s long-term financial sustainability

Law no. 296/2023 introduced important changes to the Fiscal Code, including measures relating to electronic devices, strengthening financial and fiscal discipline and increasing voluntary compliance with the rules for road transport of goods. We present below the most important changes and additions to the Fiscal Code and Government Emergency Ordinance no. 120/2021 regarding the administration, operation and implementation of the national RO e-Invoice system and the new measures regarding the introduction of the RO e-Seal system for tracking shipments.