RO e-Invoice system extended to cover transactions between economic operators and final consumers: GEO no. 69/2024

The takeaway

Government Emergency Ordinance (EOG) no. 69/2024 introduces rules for using the RO e-Invoice system for business-to-consumer (B2C) transactions: 

• on an optional basis between 1 July 2024 and 31 December 2024; 

• and a mandatory basis from 1 January 2025 (with the exception of simplified invoices which are not subject to the obligation). 

GEO no. 69/2024 expands the scope of the information contained in the tax receipt and excludes from the scope of payment facilities the fiscal obligations representing excise duties.

In detail 

1. GEO no. 69/2024 amended and completed GEO no. 120/2021 and Law no. 296/2023 

a) B2C transactions 

The RO e-Invoice system now covers transactions in B2C relationships on an optional basis between 1 July 2024 and 31 December 2024, and on a mandatory basis from 1 January 2025. 

Simplified invoices are an exception and should not be transmitted through the RO e-Invoice system. These invoices will continue to be sent to non-taxable recipients using traditional methods. 

b) Invoices for which transmission in the national Ro e-Invoice system is mandatory

1. Self-invoices issued according to art. 319 para. (8) of the Fiscal Code.

2. Invoices issued in the name and on behalf of the suppliers by enforcement bodies, including bailiffs and the National Agency for the Administration of Undisposed Assets. For this purpose, the RO e-Invoice Enforced Enforcement Register is in development. 

c) Invoices for which submission to the national RO e-Invoice system is not mandatory

1. Operations that are not within the scope of VAT or for amounts that are not included in the VAT tax base and for which there is no obligation to issue an invoice. 

2. Deliveries of goods/services performed by the persons provided for in art. 294 para. (1) lit. j)—n) of the Fiscal Code (in favor of diplomatic missions and consular offices, to the European Community, the European Atomic Energy Community, the European Central Bank, the European Investment Bank, etc.). 

3. Invoices issued by associations and foundations established on the basis of Government Ordinance no. 26/2000 regarding associations and foundations, other non-profit/patrimonial associations, political parties and religious groups not registered for VAT purposes. 

4. Invoices issued by farmers-individuals who apply the special regime for farmers. 

The suppliers provided for in points 3 and 4 do not have to use the national RO e-Invoice system for invoices issued between 1 July 2024 and 30 June 2025, but they can opt for invoice reporting. It is mandatory for them to register in the optional RO e-Invoice Register. After 1 July 2025, these suppliers are obliged to report the invoices issued for economic activities in the national Ro e-Invoice system and are obliged to enroll in the mandatory Ro e-Invoice Register. 

If both suppliers and beneficiaries are enrolled in the optional RO e-Invoice Register (until 30 June 2025) and then the mandatory RO e-invoice Register (after 1 July 2025), the invoices for these operations must be sent to the beneficiaries through the RO e-invoice system. 

d) Repeal of the RO e-Invoice Register 

Register The RO e-Invoice Register is repealed, considering that economic operators-taxable persons established in Romania will have the obligation to submit invoices through the national electronic invoice RO e-Invoice system, starting on 1 July 2024. 

Economic operators not established in Romania who opted for the use of the national RO e-Invoice system are automatically registered in the optional RO e-Invoice Register after 1 July 2024. 

e) Contraventions 

• Failure to transmit one or more invoices issued in a B2C relationship, the deadline for transmission of which in the national Ro e-Invoice system takes place during a calendar month, is sanctioned as of 1 July 2025 with a fine of RON 5,000–10,000 for legal entities classified as large taxpayers, with a fine of RON 2,500–5,000 for legal entities classified as medium taxpayers and with a fine of RON 1,000–2.500 for other legal entities, as well as for individuals. 

• Non-compliance by enforcement bodies, including bailiffs and the National Agency for the Administration of Seized Assets, with the obligation to submit invoices in the national RO e-Invoice system is sanctioned with a fine of RON 5,000–10,000 for each invoice issued.

II. GEO no. 69/2024 amended and completed GEO no. 28/1999 regarding the obligation for economic operators to use electronic fiscal marking machines 

The fiscal receipt issued by the electronic fiscal marking machine must also contain the fiscal identification code of the beneficiary, at their request, the unit of measurement and the receipt identification number.

The obligation has been introduced to print on the tax receipt, in the form of a QR code, the date and time of issuing the receipt, the identification number of the tax receipt, and the fiscal series of the electronic fiscal marking device. 

In the case of electronic fiscal mark machines for which, following testing at the National Institute for Research and Development in Informatics — ICI Bucharest, it is found that from a technical point of view it is not possible to print the above information in the form of a QR code, the users these fiscal electronic cash registers have to comply within a maximum of two years from the date of entry into force of GEO no. 69/2024. 

The daily closing fiscal report issued by the electronic fiscal marking device must contain, in addition to the previous regulation, the number of fiscal receipts entered against the beneficiary’s fiscal identification code. 

The Ministry of Finance will modify and supplement the methodological norms for the application of GEO no. 28/1999 within 30 days as of the date of publication in the Official Gazette of GEO no. 69/2024. 

III. GEO no. 69/2024 amended and completed OG no. 6/2019 regarding the establishment of facilities 

Excise tax obligations provided for in title VIII of the Fiscal Code will be excluded from the scope of restructuring. The exclusion measure also applies to requests for modification/maintenance of already granted restructurings submitted after the entry into force of GEO no. 69/2024.

The payment facilitation granted is maintained if the excise duties not extinguished by the date of communication of the payment facilitation decision and which are not the subject of the payment facilitation are extinguished within no more than 30 days as of the date of communication of that decision. 

In the event of a modification of the payment facility being requested, the accessories related to the amounts included in the facility are deferred for payment in order to be exempted, with the exception of the penalties for the late payment of the payment facility rate included in the facility. 

No additional payment obligations are due as of the date of approval of the restructuring plan for the budget obligations that form the object of the restructuring, with the exception of excise duties.

 Source: [Government emergency ordinance no. 69/2024 for the amendment and completion of some normative acts in the area of management and implementation of the national system regarding the RO e-Invoice electronic invoice and fiscal electronic marking machines, as well as for other fiscal measures, published in the Official Gazette no. 582 dated 11 June 2024]