- Starting from July 1, 2024, taxable persons in Romania will be required to submit electronic invoices through the RO E-invoice system within 5 calendar days of issuing the invoice.
- Failure to comply will result in fines depending on the taxpayer category.
- From January 1, 2024, simplified invoices will no longer be submitted through the system. Issuing or receiving invoices outside the RO E-invoice system for B2B transactions will be fined 15% of the total invoice value.
- In the event of system downtime, the obligation to use the system is suspended until it is operational again.
- Non-operational periods will be published on relevant websites.
Source EY
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