On December 5, 2024, the Romanian Government introduced key updates to the national e-invoicing system (RO e-Factura) through Emergency Ordinance No. 138/2024. As January 2025 unfolds, businesses must prepare for compliance milestones, including the mandatory issuance of simplified e-invoices for B2B and B2C transactions starting January 1, 2025. Here’s a breakdown of the most important changes and what they mean for your business.
What’s changing with RO e-Factura?
The ordinance expands the scope of e-invoicing and outlines exceptions for certain transactions:
- Public procurement (B2G)
Invoices issued for public contracts must now include Common Procurement Vocabulary (CPV) codes corresponding to categories in the public procurement catalog. This requirement improves transparency in B2G transactions and ensures accurate classification of goods and services. - Simplified invoices for B2B and B2C transactions
Since January 1, 2025, RO e-Factura has become mandatory for simplified invoices in B2B (business-to-business) and B2C (business-to-consumer) transactions. The only exception applies to fiscal receipts that meet the criteria for simplified invoices, which remain exempt from the e-invoicing obligation. - Intracommunity supplies (B2B transactions)</br/>Deliveries of goods to other EU member states remain exempt from mandatory e-invoicing. Romanian businesses supplying goods to EU-based companies do not need to issue an e-invoice through RO e-Factura for these transactions.
What this means for your business
Key Takeaways:
- Businesses must ensure that their invoicing systems are configured to comply with the mandatory inclusion of CPV codes for public sector contracts.
- E-invoicing is now obligatory for all simplified invoices in B2B and B2C transactions, except fiscal receipts.
- Companies engaging in cross-border (intracommunity) supplies should review their invoicing processes to confirm that these transactions are correctly categorized as exempt.
Next steps
To stay compliant with these new regulations, businesses should:
- Update internal invoicing systems to meet the expanded requirements.
- Train accounting and finance teams to handle the issuance of mandatory e-invoices for simplified transactions.
- Verify all exceptions, such as fiscal receipts and intracommunity supplies, to avoid unnecessary reporting and potential fines.
For more information, access the full legislative text here. With these changes now in effect, reviewing your compliance status and making the necessary adjustments to avoid penalties is essential.
