Through Government Emergency Ordinance No. 138/2024 (GEO No. 138/2024), a series of legislative amendments were made regarding RO e-Invoice, RO e-VAT, profit tax, income tax, accounting law, excise duties and RO e-Transport.
It is specified that the contents of the RO e-invoice for B2G (business-to-government) transactions must include the corresponding CPV codes from the public procurement nomenclature.
At the same time, it is foreseen that simplified invoices will be subject to mandatory electronic invoicing in B2B (business-to-business) and B2C (business-to-consumer) relationships, but tax receipts that meet the conditions of a simplified invoice are exempt.
Intra-Community supplies of goods are not subject to mandatory electronic invoicing in B2B relations. Also, for B2C transactions, if the beneficiary is not identified by a tax identification code, the invoice can be drawn up using a code consisting of 13 zero digits.
