- Mandatory E-Invoicing for Simplified Invoices: From January 2025, simplified invoices will be included in Romania’s mandatory e-invoicing and reporting requirements.
- Clarifications on B2B E-Invoicing: Transactions with a place of supply outside Romania are excluded from the B2B mandatory e-invoicing requirement. Invoices for intra-community deliveries to VAT-registered entities in other EU countries are exempt from e-reporting, even if the beneficiary is VAT-registered in Romania.
- B2C E-Invoicing Requirements: For B2C transactions where the consumer does not provide a VAT ID, a 13-digit placeholder code of zeros must be used in place of the VAT ID on the e-invoice.
- E-Transport Penalties Postponed: Entities with Authorized Economic Operator (AEO) status will have an extended deadline, with penalties for non-compliance with international transport reporting starting March 31, 2025.
- E-VAT Compliance Notification Delay: The compliance notification requirement under the e-VAT mandate, along with associated penalties, is postponed to July 2025.
Source: sovos.com
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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.
