The Ministry of Finance officially announced that, as planned, B2C e-reporting has become mandatory in Romania starting January 1, 2025. This change comes as part of Romania’s ongoing efforts to digitize its tax system and strengthen its fight against tax evasion.
The obligation applies to all taxable persons established in Romania, including those who issue invoices for VAT-related transactions. However, it is important to note that point-of-sale tax receipts (issued at retail stores, restaurants, parkings, etc.) seemingly do not fall under the mandate.
Additionally, specific types of entities, such as associations, foundations, and individual farmers, will be exempt until June 30, 2025. These entities will however have the option to adopt the system voluntarily before this date.
While B2B e-reporting & B2B e-invoicing have already been in place for several months, the new B2C obligation follows the same logic and stipulates that invoices must be sent to the RO e-Factura central platform in XML RO_CIUS format within 5 calendar days.
Regrettably, the official documentation has not yet been updated. The only confirmed detail is the possibility for the supplier to populate the CNP (Romanian National Identification Number) field of the buyer on the invoice with 13 zeros, as end consumers typically do not have a CNP.
E-Invoicing & E-Reporting in Romania
This new B2C e-reporting requirement is the last in a pretty intense series of mandates in Romania recently:
- B2G e-invoicing since July 2022
- B2B e-reporting since January 2024
- B2B e-invoicing since July 2024
- B2C e-invoicing starting January 2025
No further mandates are planned in the next few years, aside from the B2C e-reporting exceptions listed above that will be lifted on June 30, 2025.
For more details, check out our Romania Country Profile.
