- Romania has adopted a clearance model through RO e-Factura for e-invoicing.
- B2B e-invoicing is mandatory for Romanian businesses and non-established VAT-registered taxpayers since January 2024.
- B2C transactions are included from January 2025.
- B2G invoicing has been mandatory since 2022.
- The RO e-Factura system operates through the SPV platform, offering a centralized clearing and validation system.
- The system is simpler for businesses, especially for cross-border transactions.
- Compliance depends on establishment status and the place of supply in Romania.
- Romanian-established suppliers and non-established VAT-registered entities must use RO e-Factura for B2B transactions.
- B2C invoices must be routed via RO e-Factura, but suppliers deliver them directly to consumers.
- Temporary exemptions for associations, foundations, and farmers until June 2025.
- The distinction is in how recipients access invoices: B2B and B2G retrieve from the system, B2C must pass through but are delivered by suppliers.
- Key dates include mandatory B2B e-invoicing from July 2024 and B2C from January 2025.
- The regime has shifted to enforcement, with non-compliance affecting VAT deductions and customer relationships.
- The RO e-Factura system uses the ANAF SPV portal or APIs, with specific format and submission requirements.
- The main challenge is managing rejected submissions and missed buyer downloads.
Source: globalvatcompliance.com
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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