Romania has been making progress in its efforts to improve tax compliance and embrace digitalisation, and 2025 marks another important step in this journey. Here’s a look at the new rules that will come into force next year, focusing on the main changes for small tax payers, non-resident companies, e-invoicing scope and RO-Transport.
B2C E-invoicing:
Electronic invoicing for business-to-consumer (B2C) transactions in Romania will be mandatory as of 1 January 2025, the Ministry of Finance has announced. During a transitional phase from 1 July 2024 to 31 December 2024, the use of the RO e-Factura system was optional for B2C transactions. This initiative aims to combat tax evasion and promote transparency in economic transactions by requiring taxable persons who issue invoices to consumers to register them in the national system. Exemptions include transactions by diplomatic missions, NATO forces and certain operations that are not subject to VAT, while associations, foundations and farmers that apply the special scheme will have until the middle of 2025 to adapt.
In addition, the traceability and verification of tax receipts will be improved through amendments to the regulations on electronic tax registers. New requirements include printing QR codes with detailed receipt information for automated data verification, transparency and fraud prevention.
RO-Transport
Since July 2022, reporting the transport of high-risk fiscal goods through the RO e-Transport system has been mandatory. The scope has now expanded to include all international road transport, covering Member States and third countries, regardless of whether the goods are deemed high-risk. Emergency Ordinance 115/2023 further designates additional goods as high fiscal risk effective March 1, 2024, including meat, fish, dairy products, tobacco, and nicotine substitutes. Users must continue obtaining ITU codes and adhering to telecommunication requirements for both high-risk and international transport.
Penalties for non-compliance with the expanded RO e-Transport requirements were initially set to take effect on July 1, 2024. However, the grace period for the enforcement was extended to January 1, 2025.
SAF-T for Small Taxpayers and Non-Resident Businesses
Starting January 1, 2025, small taxpayers in Romania will be required to submit the Informative Declaration D406 (SAF-T), which includes detailed information from their accounting and tax records. This obligation follows earlier implementation for large taxpayers in 2022 and medium taxpayers in 2023. The declaration model is outlined in Annex 2 of the Order of the President of ANAF no. 1783/2021, and small taxpayers will benefit from a grace period of 6 months ( 6 months for the first report, 5 months for the second report, 4 months for the third report and so on).To assist with accurate and complete submissions, ANAF has provided a “Taxpayer Guide” and an “Assistance Document” available on the institutional portal.
Additionally, starting January 1, 2025, non-resident businesses operating in Romania will be required to submit the D406 Standard Audit File for Tax (SAF-T). This mandatory submission involves simplified reporting compared to established Romanian businesses, focusing only on essential data such as sales and purchase invoices, applicable tax rates, and basic product specifications. These measures aim to ease the compliance burden for non-established entities while ensuring adherence to Romania’s tax regulations.
