Jan 2025: eFactură B2B e-invoicing regime extended to B2C; Simplified invoices; relaxed penalties
Following B2B e-invoicing going mandatory on 1 July 2024, the Romanian Ministry of Finance has implemented from 1 January 2024 via draft Emergency Ordinance a number of new requirements. The full, eFactură pre-clearance electronic invoice submissions via the eFactură platform went live July 2024. Paper invoices are no longer acceptable for tax compliance.
- Jan 2025:
- B2C transactions will be included in the mandate. Prior to 1 Jan 2025, they are voluntary since July 2024;
- Simplified invoices, small value invoices with limited info, are now mandated;
- The soft-landing on penalties for the eFactura e-invoicing infringements is further delayed, this time until 31 March 2025.
- July 2025:
- Mandatory e-invoice reporting for cultural and related state organisations.
Based on the new regime, Romanian eVAT pre-filled returns launched on 1 August 2024.
The Romanian B2B e-invoicing regime requires pre-clearance sending of the invoice in CIUS_RO format – (UBL 2.1 or CIN) format to the government’s portal for clearance. This will include basic validation checks on the information and format of the e-invoice.
By 2035 Romania will have to harmonise its centralised clearance model with the proposed EU VAT in the Digital Age reforms under the Digital Reporting Requirements.
Romanian SAF-T monthly transaction reporting was launched in January 2022 by the Romanian tax authority, ANAF.
Romania’s ANAF (Agenției Naționale de Administrare Fiscală – National Agency of Fiscal Administration) has already imposed in July 2022 B2B e-invoicing in fraud-sensitive sectors, including:
- Vegetables, fruits, roots, edible tubers, other edible plants
- Alcoholic beverages
- Mineral products
- New construction
- Clothing and footwear
Pre-clearance Romanian e-invoicing – but will end 20
The increasing global e-invoice trend is for live-reporting or draft sales invoices being first sent to the tax authorities for recording and basic validation checks. This approved invoice is then sent to the customer – either by the tax authorities (Italy) or the taxpayer with a special digital signature or QR Code. This includes the following steps:
- The vendor issues an XML invoice through the RO e-invoicing platform
- Minimal validation and information requirement checks are performed. In the event of a failure, the vendor is notified to make a correction and resubmit.
- The Ministry of Public Finances will certify the invoice with its digital signature
- The invoice is sent to the customer, which is considered the tax point of the invoice for VAT purposes
RO e-transport reporting July 2022
In addition to e-invoicing, Romania is also introduced an electronic movement of goods register. This is similar to Hungary and India’s e-Way Bill.
e-transport starts 1 July 2022 with mandated journeys for high-risk goods (see above) having to be registered in accordance with API schema submission. Any movements must first be registered with ANAF via and XML document.
EU Digital Reporting Requirements and e-invoicing July 2030
EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package proposals for a fairer and more efficient EU tax regime.
Our VAT Calculator tax engine can provide instant global VAT or GST calculations for your e-invoicing or real-time reporting obligations.
