- RO e-Invoice Requirements: Under the amended regulations, the RO e-Invoice for business-to-government (B2G) transactions must include corresponding CPV codes. Simplified invoices will now also be subject to mandatory electronic invoicing for both B2B and B2C transactions, with exceptions for certain tax receipts.
- Postponement of RO e-VAT Sanctions: The enforcement of sanctions for non-compliance with the RO e-VAT system has been postponed until July 1, 2025, allowing businesses additional time to adapt to the new electronic invoicing requirements.
- Self-Invoicing for Investment Purchases: Taxable persons making VAT-deductible purchases for public or social investment programs must issue a self-invoice highlighting the VAT self-collection when transferring goods to beneficiaries based on a protocol.
- Reverse Charge Mechanism Adjustments: For transactions subject to the reverse charge mechanism, beneficiaries are now required to issue self-invoices for VAT adjustments and to identify deductible tax if the supplier does not provide a correction invoice by the 15th of the following month.
- Documentation and Compliance: Businesses must ensure that simplified invoices include the VAT registration code or tax identification code of the beneficiary if they are a taxable person, enhancing compliance and reporting standards in the VAT framework.
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