Via Ordonanta de Urgenta nr. 70 dated 21 June 2024, supplemented and amended by Ordonanta de Urgenta no. 87 of June 28, 2024, the Romanian Authorities adopted the following:
(1) B2C e-invoicing is optional in the period 1 July 2024 – 31 December 2024; and B2C e-invoicing will become mandatory from 1 January 2025.
(2) Planned Change in Due Date file Form Declarația recapitulativă (D390) for reporting due to be submitted in August 2024.
(3) Effective 1 August 2024, pre-populated VAT return will be made available to taxpayer via Private Virtual space. An electronic notification form “Notificarea de conformare RO e-TVA” will be sent via the Private Virtual Space if significant differences are identified. Significant differences are considered as values that exceed the threshold of at least 20% in percentage share and an absolute value of at least 5,000 lei. From 1 January 2025, the taxable person registered for VAT purposes has the obligation to transmit, by electronic means, the result of the VAT return.
Source Taxbackinternational
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