1 January 2025 marked the entry into force of the obligation for Romanian established taxpayers that carry out taxable operations in Romania to report in the Romanian invoicing System the invoices issued in B2C transactions.
As opposed to B2B transactions, for which the obligation is to issue invoices via the RO e-Invoicing system, for B2C transaction the obligation is only to report such invoices in the RO e-Invoicing system within 5 calendar days after the invoice is issued.
Sanctions for not reporting the B2C invoices in the RO e-Invoicing system will apply starting 1 July 2025. The amount of the fine will vary from RON2,500 (EUR500) to RON10,000, (EUR2,000), by taking into consideration the type of taxpayer (large, middle, small).
Key takeaway
Even though no sanctions will apply until mid-year, taxpayers should already start reporting the B2C invoices in the system, in order to minimise any risks for tax authorities to initiate a tax inspection.
Reference
GEO 69/2024 and subsequent normative acts
By Diana Nedelcu, Senior Tax Manager, and Cristina Popescu, Senior Tax Advisor, DLA Piper
