- Mandatory E-Invoicing Expansion: From January 2025, simplified invoices will fall under mandatory e-invoicing and reporting requirements. Invoices for intra-community deliveries where the beneficiary provides a VAT number from another EU country are exempt from e-reporting.
- Clarifications for B2B and B2C Transactions: Transactions with a place of supply outside Romania are excluded from B2B e-invoicing mandates. For B2C transactions, a 13-digit placeholder code of zeros must be used if the consumer does not provide a VAT ID.
- E-Transport Penalties Postponed: Authorized Economic Operators (AEO) will benefit from an additional postponement of penalties for non-compliance with mandatory reporting of international transport in the e-transport system, with penalties applying from March 31, 2025.
- E-VAT Compliance Notification Delay: The compliance notification requirement under the e-VAT mandate, along with related penalties, is postponed to July 2025 to ensure proper functioning and alignment with the objectives of the National Information System RO e-VAT.
- Fiscal Measures and Regulatory Updates: The ordinance introduces various measures to improve fiscal compliance, including the requirement for self-invoicing in public investment projects and clarifications on the taxation of income from the transfer of real estate properties, among other fiscal and budgetary amendments.
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