Compliance Alert - Extended e-invoicing requirements in the B2C sector

Update: Compliance Alert - Extended e-invoicing requirements in the B2C sector
Date: 2024-06-20

The Romanian Minister of Finance announced the plan to extend e-invoicing requirements from 1 January 2025, with optional use becoming available from 1 July 2024 for B2C transactions. The extension will facilitate ANAF’s (Romanian Tax Authority) reception of accurate invoice data. This data will be further used in pre-filled e-vat returns.

The extended requirements encompass all taxable persons issuing invoices directly to consumers. The B2C transactions will have to be reported in the RO e-Factura system.

Parties exempted from the e-invoicing obligation in this context include:

  • Taxable persons issuing invoices for transactions not subject to VAT;
  • Diplomatic missions and consular offices;
  • Branches of the Romanian armed forces;
  • The European National Bank;
  • And more.

Specific associations, foundations, and farmers operating under the special regime will also be required to adhere to the new requirements, beginning 1 July 2025.

Pagero closely monitors these developments. Once the Romanian government clarifies further reporting requirements and timelines, our stakeholders will be notified in due time.

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