- Mandatory B2C E-Invoicing: Starting January 1, 2025, Romania will require electronic invoicing for business-to-consumer (B2C) transactions to combat tax evasion and enhance transparency. A transitional phase allows optional use of the RO e-Factura system from July 1 to December 31, 2024, with certain exemptions for diplomatic missions and specific operations.
- Expanded RO-Transport Regulations: The RO e-Transport system will now cover all international road transport, not just high-risk goods. Effective January 1, 2025, penalties for non-compliance will be enforced, following an extension of the grace period originally set for July 1, 2024.
- SAF-T Requirements for Small Taxpayers and Non-Residents: Beginning January 1, 2025, small taxpayers and non-resident businesses in Romania must submit the Informative Declaration D406 (SAF-T), which includes detailed accounting data. Small taxpayers will receive a staggered grace period for submissions, while non-residents will benefit from simplified reporting focused on essential data.
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