- Romania’s Ministry of Finance mandates electronic invoicing for B2C transactions starting January 1, 2025.
- Businesses can opt to use the RO e-Invoice system from July 1, 2024, with mandatory adoption by January 1, 2025.
- The initiative aligns with EU discussions on standardized electronic invoicing for B2B and B2C transactions.
- Exemptions include non-VAT-related invoices, diplomatic missions, EU bodies, NATO forces, associations, foundations, and individual farmers under a special regime until June 30, 2025.
- Beneficiaries can notify tax authorities if invoices are not received through the RO e-Invoice system.
- Enforcement bodies must use the system for issuing invoices.
- Amendments require tax receipts to include the tax identification code, date, time, receipt ID, and fiscal cash register’s tax series in a QR code format.
- Excise duties are excluded from budgetary restructuring to ensure they are declared and paid to the state budget without restructuring.
Source: globalvatcompliance.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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- See also
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