- Romania will extend its electronic invoicing system eFactura to include business-to-consumer transactions starting 1 January 2025
- This applies to both VAT-registered resident and non-resident businesses
- Businesses can voluntarily issue electronic B2C invoices from 1 July 2024 using the national e-invoice system
- Similar to business-to-business invoices, these electronic invoices must be verified by the Romanian tax authorities
- Suppliers are required to send invoices directly to customers as well
- A soft-landing period until 31 March 2025 will be in place, during which penalties for e-invoicing infringements will not be enforced
Source: fiscalsolutions.co.uk
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.