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Romania – 2024 B2B E-Invoicing Mandate

By January 25, 2024No Comments

Romania has definitely approved the general B2B e-invoicing mandate, starting the obligation to issue electronic invoices B2B by January 2024.

Romania is embracing the digital age with open arms as it gears up for the B2B e-invoicing mandate. With a green light from the European Commission, Romania is all set to introduce the B2B e-invoicing mandate from January 2024, which will be valid until December 2026 or pending the adoption of the ViDA proposal.

The implementation of e-invoicing in Romania is carried out in two stages:

Stage 1: Romanian E-reporting (January 1, 2024 – June 30, 2024)

This is also considered as a preliminary phase. During this period, established and non-established taxpayers are required to report all invoices issued in the B2B domestic transactions and with public institutions, unless those that are currently subject to the B2G mandate. The reporting must be done in the national electronic invoice system RO e-Factura.

This obligation also extends to non-established taxable persons registered for VAT purposes in Romania.

State 2: Romanian E-invoicing (Starting July 1, 2024)

In the second stage, starting from July 1, 2024, Romanian taxpayers must issue electronic invoices and transmit them to recipients using the national system regarding the RO E-Factura system.

However, non-established suppliers will continue to submit invoice details via e-reporting.

Grace period until 31 March 2024

For a brief transition period from January 1 to March 31, 2024, no penalties will be imposed for non-compliance with submission deadlines. This window offers businesses time to adapt, but early compliance is recommended to avoid potential issues during audits.

The above information was kindly provided by Marosa (Spain); contact Pedro Pestana at: [email protected].