- Inclusion of Simplified Invoices in E-Invoicing: From January 2025, simplified invoices will be subject to mandatory e-invoicing and reporting requirements.
- Clarifications on B2B E-Invoicing: Transactions with a place of supply outside Romania are excluded from the mandatory B2B e-invoicing obligation.
- B2C E-Invoicing Placeholder Code: For B2C transactions where the consumer does not provide a VAT ID, a 13-digit placeholder code of zeros must be used in place of the VAT ID on e-invoices.
- E-Transport Penalty Postponement: Entities with Authorized Economic Operator (AEO) status will have penalties for non-compliance with mandatory reporting of international transport postponed until March 31, 2025.
- E-VAT System Implementation Delay: The compliance notification and associated penalties for the e-VAT system, which were initially set to start on January 1, 2025, have been postponed to July 2025. This system will use pre-populated VAT returns based on data from e-invoices, e-transport documents, and SAF-T records, with deviations subject to fines.
Source: sovos.com
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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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