The Romanian Ministry of Finance has announced the extension of mandatory e-invoicing to B2C transactions. According to Emergency Ordinance no. 69, published in the official gazette on June 21, 2024, starting January 2025, B2C invoices issued by businesses established in Romania will fall under the scope of e-invoicing requirements.

Impact

According to Romanian legislation, retail store deliveries and services provided to the final consumers do not require an invoice unless requested by the consumer. As a result, from January 2025 onwards, invoices must be issued electronically.

Simplified invoices remain exempt from e-invoicing obligations. This means that even if a final consumer requests an invoice, if the business issues a simplified invoice (for transactions not exceeding 100 euros), it is not subject to the e-invoicing requirements.