- Legislative Amendments: Government Emergency Ordinance No. 138/2024 introduces changes to RO e-Invoice, RO e-VAT, profit tax, income tax, accounting law, excise duties, and RO e-Transport regulations.
- B2G Invoice Requirements: For business-to-government transactions, the RO e-invoice must include relevant CPV codes from the public procurement nomenclature.
- Electronic Invoicing Rules: Simplified invoices are required to be electronically invoiced in B2B and B2C transactions, while tax receipts that qualify as simplified invoices are exempt. Intra-Community supplies of goods are excluded from mandatory electronic invoicing for B2B, and B2C invoices can use a 13-digit zero code if the beneficiary lacks a tax identification code.
Source PwC
