- Ministry of Finance continues measures against tax evasion.
- Mandatory electronic invoicing for B2C transactions starting January 1, 2025.
- Proposed changes in the national electronic invoicing system (RO e-Factura) and electronic fiscal devices.
- Exclusion of excise duties from the restructuring of budgetary obligations.
- Optional electronic invoicing for B2C transactions from July 1, 2024, to December 31, 2024.
- All taxable persons issuing invoices to consumers must report them in the RO e-Factura system.
- EU discussions on mandatory electronic invoicing for B2B and B2C transactions.
- No obligations for individuals, but future access to reported information.
- Exemptions for non-TVA operations, diplomatic missions, and certain international organizations.
- Temporary exemption for associations, foundations, and individual farmers until June 30, 2025.
- Mandatory for these categories starting July 1, 2025.
- Beneficiaries can notify tax authorities if invoices are not received in time.
- Enforcement bodies must transmit invoices through the RO e-Factura system.
Source: mfinante.gov.ro
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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