Amendments to the RO e-Invoice, RO e-Transport and the introduction of the pre-filled RO e-VAT return

The Official Gazette published Emergency Ordinance no. 69/2024 amending the national system RO e-Invoice and cash registers legislation, and Emergency Ordinance no. 70/2024 on measures for the implementation and use of the pre-filled RO e-VAT Return, including amendments by Emergency Ordinance 87/2024.
The amendments include the extension of RO e-Invoice for B2C transactions from July 1st, 2024, making it optional until December 31st, 2024, and mandatory from January 1st, 2025.
Simplified invoices are not subject to the RO e-Invoice system.
Other amendments exempt taxable persons not established but registered for VAT purposes in Romania from reporting invoices in the RO e-Invoice System if they opt for its use.
The provisions on the RO e-Invoice Register are repealed, and the “Optional RO e-Invoice Register” and the “Enforcement RO e-Invoice Register” are introduced.
Certain entities including diplomatic missions, consular offices, and international bodies are exempted from using the RO e-Invoice system unless they opt in.
There is no obligation to report certain invoices in the RO e-Invoice system, and self-invoices for self-supplies of goods or services are considered as B2B invoices.
Associations, foundations, and individual farmers under the special scheme for farmers are exempted until June 30th, 2025.

Source NNDKP