Fiscal subject related
The Romanian authorities prove the voluntary start of using this system for invoices issued in B2C until December 31, 2024. However, it will become mandatory starting on January 1, 2025. Thus, all taxable persons who issue invoices to consumers will be obliged to report them in the RO e-invoicing system.
Taxable persons who issue invoices for non-taxable transactions with VAT or for amounts not included in the VAT tax base, according to the Fiscal Code, for which it is not necessary to issue an invoice, are exempt from using the system.
Beneficiaries who do not receive the invoices through the RO e-Invoice system within the deadline provided for the supplies of goods or services paid at the time of delivery or provision will be able to notify the competent tax authorities for further measures. Further details are yet to be disclosed.
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Already subscriber? LoginFines for Not Replacing Defective Goods in Romania
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