Starting from 1 January 2025, Romania’s Ministry of Finance has made it mandatory for B2C transactions to use the national e-invoicing system (RO e-Factura). From 1 July 2024 to 31 December 2024, e-invoicing for B2C transactions is optional. There are exemptions for transactions not subject to VAT or for amounts excluded from the VAT base. Associations, foundations, and individual farmers under the special regime for farmers are temporarily exempted from using the e-invoicing system until 30 June 2025. These requirements were established by Emergency Ordinance no. 69 of 21 June 2024.
Source Orbitax
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Romania"
- New Tax Legislation: VAT Changes and Global Minimum Tax for Enterprises Effective September 2025
- Romania Considers VAT Increase to 23% in 2026 Amid Budget Revenue Concerns
- Romania Considers Increasing VAT to 23% in 2026 Amid Fiscal Pressures
- Romania Increases VAT Registration Threshold, Implements EU Small Business VAT Exemption Scheme
- New VAT Exemption Thresholds and Compliance Rules for Small Enterprises Effective September 2025
