Romania Extends B2B e-Invoicing to B2C from January 2025 

Type: Legislation

The Romanian Ministry of Finance has announced plans to extend its B2B e-invoicing regime to B2C transactions from 1 January 2025. Starting July 2024, B2C e-invoicing will be optional, with mandatory implementation from January 2025. The e-invoicing process requires pre-clearance of invoices in the CIUS_RO format via the government’s portal for validation. New guidance and penalty exemptions have been issued for the B2B e-invoicing regime, launching in January 2024 without penalties until June 2024. Romania aims to harmonize its e-invoicing system with the EU VAT in the Digital Age reforms by 2035. 

Effective date: January 2025 

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