Romania has extended its eFactură e‑invoicing regime, delaying full enforcement for SMEs until 1 July 2026 and adding new obligations for non‑resident customers under Emergency Ordinance 89/2025. B2C transactions will be mandatory from 1 January 2025, with simplified invoices required, while penalties for non‑compliance are postponed until 31 March 2025. The country also launched full pre‑clearance submissions in July 2024 and introduced e‑transport reporting in July 2022.
From 1 July 2026, SMEs with annual turnover below EUR 500,000 are exempt from full enforcement of Romania’s eFactură e‑invoicing.
It requires Romanian taxpayers to submit an e‑invoice for prior clearance when the customer is a non‑resident with a local VAT number.
B2C transactions became mandatory from 1 January 2025, with simplified invoices now required.
Penalties are delayed until 31 March 2025.
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