- Mandatory e-Invoicing for B2C in Romania from 1.1.2025
- Change in invoicing rules towards end customers in Romania
- Introduction of mandatory e-Invoicing for reporting data from issued tax documents
- Previously, e-Invoicing obligation only applied to documents issued to VAT payers and state institutions (B2G and B2B)
- From 1.1.2025, data from documents issued to end customers (B2C) must also be reported to the Romanian tax authorities
- Steps to prepare for the new requirements include obtaining a qualified digital signature certificate and registering it with the Romanian tax authority ANAF
- Issued documents can be reported on the ANAF portal in XML format
- Significant changes in e-reporting and e-invoicing in Romania since 2024, initiated by ANAF
- Introduction of e-Factura, an electronic invoice for digital processing of tax documents
- E-Factura system currently applies to B2G and B2B transactions, and will also apply to B2C transactions from 1.1.2025.
Source: eurofiscalis.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.
