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Clarifications on Romania’s E-Invoicing Deadlines and Scope

  • Transmission deadline clarified: The deadline for sending invoice data via RO e-Factura is now five working days (instead of five calendar days) and applies to both B2B and B2C transactions.
  • Scope clarified for non-established taxpayers: Domestic B2B invoices to VAT-registered but non-established customers must be sent via RO e-Factura and delivered through normal commercial channels; intra-Community supplies and simplified cash-register invoices remain scope.
  • New registration duties for individuals: Sole traders and individuals identified by CNP must register in RO e-Factura before starting activity and transmit invoices immediately after registration.

Source SNI Technology


Briefing Document & Podcast: Romanian E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements – VATupdate



 



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