B2C e-invoicing is set to become mandatory in Romania starting from January 1, 2025, as officially announced by the Ministerul Finantelor (Ministry of Finance), besides some exceptions (associations, foundations, special regime for farmers, …) for whom it will apply starting from July 1, 2025.
Voluntary B2C e-invoicing will also be possible from July 1, 2024.
Pre-clearance or e-reporting?
It is not yet clearly defined how this mandatory B2C e-invoicing will be implemented.
Among the certainties, the official announcement states that the B2C mandate will apply to “all taxable persons issuing invoices to consumers” and will require at some point the submission of e-invoices compliant with the RO_CIUS specifications to the RO-eFactura central platform.
However, the exact timing for when the e-invoice must be submitted is still unclear.
The B2C mandate might require the same “pre-clearance” mechanism defined in the Romanian B2B mandate, where the e-invoice must be submitted to the RO-eFactura central platform before the buyer receives it. This could pose challenges in a B2C context where transactions at points of sale need to be quick.
Alternatively, it might only require e-reporting of the B2C transaction after the fact, as the official announcement may be hinting at: “invoices to consumers will have to be reported in the RO e-Invoice system.”
Further announcements are expected soon.
In the meantime, check our Romania country profile to learn all the details about the upcoming B2B & B2C mandates.
