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Amendments to Romania’s B2B e-invoicing mandate introduce new requirements and penalties

  • A draft amendment has been published in Romania regarding the B2B e-invoicing mandate.
  • The amendment introduces a new requirement to report invoices within 5 calendar days for transactions subject to e-invoicing from July 2024.
  • New penalties are introduced for businesses in the scope of e-invoicing starting from July 2024.
  • Failing to transmit the invoice through the RO e-Factura platform results in a fine equal to 15% of the total invoice amount.
  • Failing to report the invoice within the additional 5 calendar days results in fines ranging from RON 1,000 to RON 10,000 for different types of legal entities.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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