- Starting January 1, 2025, Romanian economic operators must use the RO e-Invoice system for B2C invoices.
- This requirement applies to all, regardless of VAT registration status.
- A grace period for adaptation was provided for the first six months of 2025.
- Penalties for non-compliance begin on July 1, 2025.
- Fines range from 1,000 to 10,000 lei based on taxpayer size.
- Only one fine per month is applied, regardless of the number of invoices.
- Simplified invoices and fiscal receipts are exempt from e-invoicing.
- Customers still receive invoices via traditional methods.
- Compliance with RO e-Invoice is crucial to avoid penalties.
- GEO 69/2024 outlines enforcement of these requirements.
Source: fiscal-requirements.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.
