This document summarises the key aspects of Romania’s evolving e-invoicing and e-transport regulations. The information is collated from Pagero news articles and FAQs on the subject. The primary driver behind these changes is the Romanian government’s effort to combat tax evasion.
1. E-Invoicing Mandate Overview:
Romania is implementing a phased approach to mandatory e-invoicing. This involves moving from Business-to-Business (B2B) e-reporting to B2B e-invoicing, and now extending to Business-to-Consumer (B2C) transactions. The system is based on the RO e-Factura platform, characterised as a “Clearance-type CTC approach” where invoices are cleared by the Romanian Tax Authority (ANAF).
- B2B E-Invoicing: Currently in effect. This follows an initial e-reporting phase and now utilises a centralised Continuous Transaction Controls (CTC) approach.
- B2C E-Invoicing: Mandatory from 1 January 2025, with optional use from 1 July 2024. This applies to all taxable entities issuing invoices directly to consumers. “The extension will facilitate ANAF’s (Romanian Tax Authority) reception of accurate invoice data. This data will be further used in pre-filled e-vat returns, a vital tool in Romania’s fight against tax evasion.”
- Simplified Invoices: Starting January 2025, simplified invoices (those with a value of €100 or less) will be included in the scope. “Starting January 2025, the previously exempt simplified invoice, defined by the Fiscal Code as invoices with a value of 100 EUR or less, will be in the scope.”
- Data Privacy: The requirement for beneficiary information to be included on the invoice has been removed, addressing previous GDPR concerns. “Invoice issuers may now use an arbitrary all zero 13-digit value in the field associated instead.”
2. RO e-Transport System:
This system monitors the transportation of goods, especially those considered “high fiscal risk,” aiming to reduce tax evasion. The scope has been expanded to include international transport, regardless of risk status.
- Goods Included: The list of “high fiscal risk” goods includes: “Meat and edible organs…Fish and crustaceans, molluscs, and other aquatic invertebrates…Milk and dairy products; bird eggs; natural honey; edible animal products…Unprocessed tobacco; raw tobacco and tobacco waste…Other processed tobacco and tobacco substitutes; homogenized or reconstituted tobaccos; tobacco extracts and essences…Tobacco products or tobacco and/or nicotine substitutes, tobacco intended for inhalation without burning; other products containing nicotine.”
- Compliance: Requires obtaining an ITU code and adhering to specific telecommunication requirements.
- Grace Period: The grace period for penalties associated with the RO e-Transport system has been extended until 1 January 2025. “The grace period has now been extended until 1 January 2025.”
3. Penalties for Non-Compliance:
Penalties are being applied for failure to report invoices within 5 working days of a taxable event and for non-compliance with RO e-Factura requirements. These penalties took effect from 1 July 2024.
- Late Reporting: Penalties vary based on taxpayer size:
- Small taxpayers, legal persons, and “other” legal entities: RON 1000 to 2500 (ca. EUR 200 to 500).
- Medium taxpayers: RON 2500 to 5000 (ca. EUR 500 to 1000).
- Large taxpayers: RON 5000 to 10000 (ca. EUR 1000 to 2000).
- Non-Compliance with RO e-Factura: Sanctions equal to 15% of the total value of the invoice. “Sanctions for non-compliance with the requirements to issue and receive invoices via the RO e-Factura platform equal to 15% of the total value of the invoice.”
4. Exemptions:
Certain entities are exempt from the B2C e-invoicing obligation:
- Taxable persons issuing invoices for transactions not subject to VAT.
- Diplomatic missions and consular offices.
- Branches of the Romanian armed forces.
- The European National Bank.
- Specific associations, foundations, and farmers operating under the special regime (until 1 July 2025). “Specific associations, foundations, and farmers operating under the special regime will also be required to adhere to the new requirements, beginning 1 July 2025.”
5. RO e-Factura Platform Enhancements:
The Romanian Ministry of Finance is actively improving the RO e-Factura platform.
- The possibility of issuing duplicate invoices has been removed. “These changes include removing the possibility of issuing duplicate invoices, which will be outright rejected.”
- A self-billing option has been introduced. “and introduce the option for self-billing.”
- A mobile application is being developed for SMEs. “The Romanian Ministry of Finance has been working on a mobile application to transmit electronic invoices.”
- A user guide has been provided for taxpayers to use the platform. “The Romanian Ministry of Finance has also provided a user guide to further assist taxpayers in adapting to the requirements and using the platform to fulfill their obligations.”
6. Grace Periods:
- E-invoicing: An earlier grace period for penalties associated with e-invoicing obligations has expired, with the sanctions now in place from 1 July 2024.
- E-Transport: The grace period is extended until 1 January 2025.
7. Regulatory Changes and Platform Functionality:
Several regulatory adjustments have been made to the e-invoicing system:
- The mandatory requirement for personal beneficiary information on invoices has been removed.
- Transmission obligations are suspended if the RO e-Factura system is down for more than 24 hours. “If the RO e-Factura system is not functional for more than 24 hours, transmission obligations are suspended until the platform is operational again.”
- Taxpayers can issue invoices based on Fiscal Code provisions during platform outages, provided they are subsequently submitted to the platform once it is functional. “Taxpayers may issue invoices based on Fiscal Code provisions while the RO e-Factura platform is not functional, provided that the electronic invoices are subsequently submitted to the platform.”
8. Technical Specifications:
- Mandatory Infrastructure: RO e-Factura.
- Mandatory Format: RO_CIUS.
- eSignature: Not Required.
9. Key Figures:
- Marcel Boloș: Romanian Minister of Finance.
- Marcel Ciolacu: Romanian Prime Minister.
- Klaus Iohannis: Romanian President.
- ANAF (Romanian Tax Authority): Responsible for receiving and using accurate invoice data.
10. Recommendations:
Businesses operating in Romania should:
- Prioritise compliance with the e-invoicing and e-transport mandates.
- Monitor updates and clarifications from the Romanian government.
- Familiarise themselves with the RO e-Factura platform and its requirements.
