- Mandatory E-Invoicing Framework: The Romanian government mandates e-invoicing for all taxpayers, covering Business-to-Government (B2G), Business-to-Business (B2B), and starting January 2025, Business-to-Consumer (B2C) transactions. This requires compliance with the European eInvoicing standard EN 16931, utilizing the RO e-Factura platform for issuing and receiving invoices.
- Implementation Timeline: The B2B e-invoicing mandate began on January 1, 2024, while B2C reporting will be mandatory starting January 1, 2025. Invoices must be submitted within five calendar days of issuance, with strict penalties for non-compliance, emphasizing the importance of timely and accurate invoicing.
- Technical Specifications and Monitoring: The Core Invoicing Usage Specifications (CIUS) guide the operational rules for e-invoicing in Romania, ensuring compatibility with EU standards. A central monitoring mechanism is in place within the RO e-Factura system to track compliance and manage the reporting of transactions effectively.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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