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.
