Romania expands e-invoicing to B2C transactions by 2025

The Romanian government is set to extend its e-invoicing system to include B2C transactions. Starting January 2025, all B2C invoices must be issued electronically, following a voluntary period beginning July 2024.

E-Invoicing Extension Timeline

Voluntary Phase Begins July 2024
From July 2024, businesses can voluntarily adopt e-invoicing for B2C transactions using the RO e-invoice system.

Mandatory Implementation in January 2025
By January 2025, all businesses must issue electronic invoices for B2C transactions. Companies must submit these invoices in CIUS_RO format for clearance through the government portal.

Compliance Requirements

Submission and Validation
Starting July 2024, businesses must submit e-invoices in the CIUS_RO format. These invoices will undergo basic validation checks on the government’s portal before being approved for compliance.

Penalties for Non-Compliance
Non-compliance penalties will not be enforced until after May 31, 2024, giving businesses time to adapt. From January 2025, failure to comply with e-Invoicing requirements will result in penalties.

Key Takeaways

  • Voluntary Adoption (July 2024): Businesses can start using e-Invoicing for B2C transactions.
  • Mandatory B2C E-Invoicing (January 2025): All B2C transactions must be electronically invoiced.
  • Compliance Process: Invoices must be submitted in CIUS_RO format and cleared through the government portal.
  • Penalty Grace Period: Non-compliance penalties enforced after May 31, 2024.

For more information on the e-Reporting compliance extension, see our previous post: Romania extends deadline for e-Reporting compliance.

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