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.