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Romania to Implement Mandatory B2B and B2C E-Invoicing from 2025

  • Emergency Ordinance no. 69/2024 introduces amendments to the electronic invoicing system
  • Use of electronic invoicing system extended to transactions between economic operators, taxable persons in Romania, and final consumers
  • Optional extension from 1 July 2024 to 31 December 2024, mandatory from 1 January 2025
  • Enforcement authorities responsible for submitting invoices in the RO e-Invoice system for certain transactions
  • Recipients can notify tax authorities if they do not receive invoices through the system
  • Fixed penalties for non-submission of invoices clarified
  • Exemptions from using the system for certain taxable persons
  • Optional use for specified entities like diplomatic missions and non-profit organizations
  • Introduction of three new registers for the RO e-Invoice system

Source: p2pnetwork.org

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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