On December 2nd, a Draft Government Emergency Ordinance was published, proposing amendments to Romania’s e-invoicing, e-transport and e-VAT mandates.
E-invoicing
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Simplified invoices are set to come under the scope of mandatory e-invoicing and reporting requirements from January 2025.
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For mandatory B2B e-invoicing between established taxpayers, it is clarified that transactions with a place of supply outside Romania are excluded from this obligation.
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Invoices issued for intra-community deliveries of goods, where the beneficiary provides a VAT number from another EU country, are explicitly exempt from e-reporting requirements—even if the beneficiary is VAT-registered in Romania.
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For B2C transactions, when the consumer does not provide a VAT ID, e-invoices must use a 13-digit placeholder code of zeros in place of the beneficiary’s VAT ID.
E-Transport
Entities with Authorized Economic Operator (AEO) status will benefit from an additional postponement of penalties for non-compliance with mandatory reporting of international transport in the e-transport system. Penalties will now apply starting March 31, 2025.
E-VAT
The compliance notification required within the e-VAT mandate, along with related penalties, is postponed to July 2025.
