Romania plans to extend e-invoicing requirements to B2C transactions starting from 1 January 2025, with optional use available from 1 July 2024. This move aims to combat tax evasion by facilitating the Romanian Tax Authority’s reception of accurate invoice data for pre-filled e-VAT returns. The extended requirements will apply to all taxable persons issuing invoices directly to consumers, except for specific exempted entities.
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- See also
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