Government Emergency Ordinance No. 69/2024 (“OG 69/2024”) was published in the Official Gazette of Romania, Part I, 582/11.06.2024. This paper presents the most important changes introduced by this ordinance.

At a glance, the news on B2C electronic invoicing:

• As of January 1, 2025, taxable persons established in Romania, regardless of whether or not they are registered for VAT, for supplies of goods and services that have their place of delivery/supply in Romania, carried out in the B2C relationship, are obliged to send the invoices issued to the national electronic invoicing system managed by ANAF.
• In the period from July 1, 2024 to December 31, 2024, the use of RO electronic invoice is optional.
• During the period from January 1 to June 30, 2025, there are no penalties for noncompliance.
• Deliveries of goods/services made to an individual who identifies himself/herself in the relationship with the supplier/provider by the personal number code are considered to be made in the B2C relationship.
• The above-mentioned suppliers are obliged to forward the invoices issued to the recipients.

Other tax news:

• Tax receipts must show the beneficiary’s tax registration code. Some data should be printed on the receipt and in the form of a QR code.
• In the case of electronic cash registers for which it is not possible to print this data in the form of a QR code, users of such machines are required to comply by June 21, 2026 (check with your suppliers).
• Tax obligations representing excise taxes are not subject to tax restructuring.

Penalties:

Non-compliance by traders-taxable persons established in Romania, as of July 1, 2025, for one or more invoices whose deadline for transmission in the RO electronic invoice falls during a calendar month, is sanctioned with a fine, such as this:

• For large taxpayers: with the fine of 5,000 lei to 10,000 lei;
• For average taxpayers: with the fine ranging from 2,500 lei to 5,000 lei;
• For other legal entities and individuals: with a fine of 1,000 lei to 2,500 lei.