The proposed amendments to Romania’s e-invoicing, e-transport, and e-VAT legislation have been officially adopted through Government Emergency Ordinance (GEO) no. 138, published on December 4th. The adopted ordinance largely reflects the provisions outlined in the draft GEO. Key updates include:
E-invoicing
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Simplified invoices are no longer excluded from scope of mandatory e-invoicing and reporting requirements from January 2025
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Concerning 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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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, and resulting penalties, are postponed to July 2025.
Originally scheduled to take effect on January 1, 2025, the implementation of the e-VAT system and its associated penalties has been postponed to July 2025. This system involves the tax authorities providing pre-populated VAT returns based on data collected from sources such as e-invoices, e-transport documents, and SAF-T records. If a taxpayer’s submitted VAT declaration deviates from the information in the pre-populated return, they will receive a notification from the ANAF and may be subject to fines.
