The issuance of B2C invoices through Romania’s RO E-invoice platform, the country’s centralised e-invoicing system, is voluntary during the period 1 July - 31 December 2024 and will be mandatory as from 1 January 2025.
It is the responsibility of the economic operator (i.e., a taxable person established in Romania, regardless of whether it is registered for VAT purposes) to transmit invoices in B2C transactions where the supply of goods and services are delivered/provided in Romania. An exception applies to simplified invoices.
Supplies of goods/services made to an individual who provides a personal identification number to the supplier/provider are considered to have been made under a B2C relationship.
The deadline for submitting B2C invoices through the RO e-invoice platform is five calendar days from the date the invoice was issued, but no later than five calendar days from the deadline in the Fiscal Code.
Starting on 1 July 2025, the following penalties will be imposed for noncompliance with the invoice transmission rules:
Daniela Ulici
Vlad Madaras
BDO in Romania
It is the responsibility of the economic operator (i.e., a taxable person established in Romania, regardless of whether it is registered for VAT purposes) to transmit invoices in B2C transactions where the supply of goods and services are delivered/provided in Romania. An exception applies to simplified invoices.
Supplies of goods/services made to an individual who provides a personal identification number to the supplier/provider are considered to have been made under a B2C relationship.
The deadline for submitting B2C invoices through the RO e-invoice platform is five calendar days from the date the invoice was issued, but no later than five calendar days from the deadline in the Fiscal Code.
Starting on 1 July 2025, the following penalties will be imposed for noncompliance with the invoice transmission rules:
- RON 5,000 - RON 10,000 for large taxpayers;
- RON 2,500 – RON 5,000 for medium-sized taxpayers; and
- RON 1,000 – RON 2,500 for other legal entities and for individuals.
Daniela Ulici
Vlad Madaras
BDO in Romania