Romania extends RO e-Factura to B2C invoices, mandatory from 1 January 2025
- Jurisdiction
- Romania
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 21 June 2024
- Effective
- 1 January 2025
- Instrument
- RO-ORDINANCE-69-2024
- Authority
- Agenția Națională de Administrare Fiscală (ANAF)
- Verified
- Fetched from official source · high confidence
Taxable persons established in Romania, VAT-registered or not, issuing invoices to non-taxable persons (consumers) for supplies located in Romania.
No action — monitoring only.
OUG 69/2024 (Monitorul Oficial nr. 582 of 21 June 2024) extended the RO e-Factura mandate to B2C transactions. Voluntary B2C reporting ran from 1 July to 31 December 2024; mandatory reporting for all resident taxable persons selling to non-taxable persons (excluding simplified invoices) commenced 1 January 2025.
What changed in detail
Government Emergency Ordinance (OUG) 69/2024 of 21 June 2024, published in Monitorul Oficial Partea I nr. 582 of the same day, amends OUG 120/2021 on the RO e-Factura system and inserts new articles 10^1 to 10^9.
Article 10^1 brings business-to-consumer invoicing into RO e-Factura in two steps. From 1 July to 31 December 2024, taxable persons established in Romania may transmit the invoices they issue for B2C supplies located in Romania. From 1 January 2025 they must do so, whether or not they are registered for VAT. Simplified invoices issued under art. 319(12) of the Fiscal Code are excepted. A supply to an individual who identifies to the supplier by personal numeric code (CNP) is treated as B2C.
The same ordinance rewrites art. 10(7) of OUG 120/2021: the deadline for transmitting an invoice to RO e-Factura becomes 5 calendar days from issue, and no later than 5 calendar days from the statutory deadline for issuing the invoice under art. 319(16) of the Fiscal Code.
What it means
The voluntary phase is spent, and B2C reporting has been compulsory since 1 January 2025 and remains in force. Consumers still receive their invoice or fiscal receipt as before; the change is that the supplier must also lodge the structured invoice with ANAF within five calendar days. Because the B2B mandate from Law 296/2023 already ran on the same system, most suppliers extended an existing integration rather than building a new one. Law 88/2026 later clarified how to report B2C invoices where the customer gives no tax ID or only a CNP (Law 88/2026).
Proof
Începând cu data de 1 ianuarie 2025, operatorii economici - persoane impozabile stabilite în România conform art. 266 alin. (2) din Legea nr. 227/2015, cu modificările şi completările ulterioare, indiferent dacă sunt sau nu înregistraţi în scopuri de TVA conform art. 316 din Legea nr. 227/2015, cu modificările şi completările ulterioare, pentru livrările de bunuri şi prestările de servicii care au locul livrării/prestării în România conform art. 275, 278 şi 279 din Legea nr. 227/2015, cu modificările şi completările ulterioare, efectuate în relaţia B2C, astfel cum este definită la art. 2 alin. (1) lit. n^1), au obligaţia să transmită facturile emise în sistemul naţional privind factura electronică RO e-Factura.From 1 January 2025, economic operators – taxable persons established in Romania under art. 266(2) of Law 227/2015, as amended, whether or not registered for VAT under art. 316 of Law 227/2015, as amended – for supplies of goods and services whose place of supply is in Romania under arts. 275, 278 and 279 of Law 227/2015, as amended, made in the B2C relationship as defined in art. 2(1)(n^1), are obliged to transmit the invoices issued in the national RO e-Factura electronic invoice system.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Ordonanţa de urgenţă a Guvernului nr. 69/2024 din 21 iunie 2024 (Monitorul Oficial, Partea I, nr. 582 din 21 iunie 2024), ANAF copy OUG_69_2024.pdf · static.anaf.ro