Romania’s E-Invoicing Update: Simplified Invoices and B2C Rules in Focus

Romania’s Ministry of Finance published a draft Emergency Ordinance (OUG) on December 2, 2024, outlining proposed changes to the e-Factura, e-Transport, and e-TVA systems. The measures aim to enhance fiscal compliance and provide tax authority with larger fiscal data set including transactions below EUR 100, with e-invoicing changes proposed to take effect from January 2025, pending formal approval.

Timeline

The proposed changes to the e-invoicing system are expected to come into effect in January 2025, subject to the draft law’s enactment.

Impact

The draft legislation introduces significant changes to the e-invoicing framework:

• Inclusion of Simplified Invoices in E-Invoicing Scope: Simplified invoices—those with a total amount of less than 100 Euros and issued without customer details—will be required to go through the e-Factura system under the proposed changes. This obligation is introduced because taxable persons are currently exempted from sending simplified invoices through the system, which limits the availability of information to tax authorities and has encouraged taxpayers to issue simplified invoices to avoid e-invoicing requirements. However, tax vouchers issued via electronic cash registers that meet simplified invoice criteria will remain exempt from this obligation.
• Changes to B2C E-Invoicing: The mandatory transmission of natural identification numbers (CNPs) for consumer invoices previously drew criticism due to privacy concerns. After discussions held over the past few months, the tax authorities have proposed making this information optional. Instead, businesses will use a placeholder 13-digit zero code for invoices issued to consumers without natural identification numbers, simplifying compliance for B2C operations and addressing privacy-related feedback.

An update to the technical documentation of the e-Factura system is expected in the coming days to provide further details.

Other proposed clarifications include:

• Exemptions for intra-community supplies of goods and services where the recipient provides a VAT code from another EU state.
• Inclusion of CPV codes in invoices for public procurement, defense, and concession contracts.
• Removal of the obligation to report invoices for vacation vouchers issued to affiliated beneficiaries.

Additionally, changes to the e-Transport and e-TVA systems are included in the draft legislation. Notably, the compliance notification and related sanctions for the e-TVA system are postponed to July 1, 2025, giving taxpayers more time to adapt to the pre-filled VAT return process.