- Mandatory Submission of B2C Invoices: Starting January 1, 2025, economic operators must submit invoices issued for B2C transactions in the national RO e-Invoice system. This does not mean all transactions with individuals require invoices; invoices are only mandatory if requested by the customer.
- Distinction Between Tax Receipt and Invoice: Economic operators using fiscal cash registers must issue a tax receipt for cash or electronic payments. Invoices are only required if explicitly requested by the customer, and must then be submitted to the RO e-Invoice system.
- Grace Period: There is a grace period until July 1, 2025, allowing economic operators time to comply with the new e-Invoice submission requirements without facing sanctions.
- Sanctions Post-Grace Period: After July 1, 2025, non-compliance with the e-Invoice submission requirements will result in sanctions, similar to those for non-compliance in B2B transactions
Source contabilul.manager.ro
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