What you need to know about e-Invoice B2C and the grace period for penalties

What you need to know about e-Invoice B2C and the grace period for penalties

Ioana Drăghici, Client Consultant at Geseidl Consulting Group, explains:

Starting January 1, 2025, sending invoices issued to consumers (B2C) in the national RO e-Invoice system will become mandatory for all economic operators. However, penalties for non-compliance with this obligation will only be applied starting July 1, 2025, giving companies a period of adjustment.

To clarify the implications of this measure, Ioana Drăghici, Client Consultant at Geseidl Consulting Group, explains what the new obligations consist of and how companies should prepare in the coming period.

The implementation calendar for e-Invoice B2C

"The obligation to send B2C invoices in the RO e-Invoice system comes into effect on January 1, 2025," emphasizes Ioana Drăghici.

"According to OUG 69/2024, the amendments made to OUG 120/2021 clearly establish that economic operators, regardless of their VAT status, will have to transmit in e-Invoice all invoices issued for the supply of goods and services provided to individuals."

It is important to note that fiscal receipts that meet the conditions of a simplified invoice are exempt from this obligation.

To facilitate the transition, authorities have provided a 6-month grace period, so penalties will only be applied starting July 1, 2025.

What penalties will be applied

"After July 1, 2025, failure to comply with the obligation of transmitting invoices in the RO e-Invoice system will be sanctioned based on the category of the taxpayer," explains Ioana Drăghici:

1. Large taxpayers: fine between 5,000 and 10,000 lei;
2. Medium taxpayers: fine between 2,500 and 5,000 lei;
3. Other legal entities and individuals: fine between 1,000 and 2,500 lei.

Impact on consumers

"For individuals, nothing will change in the way of receiving invoices, which is an important aspect to communicate to end customers," points out the Consultant from Geseidl.

"B2C invoices will continue to be sent through usual channels — either through traditional mail or electronic mail — without individuals being required to create an account in the Virtual Private Space (SPV) to access them."

Recommendations for companies

1. Our colleague, Ioana Drăghici emphasizes a few essential recommendations for the grace period:
2. Checking the compatibility of invoicing systems with the RO e-Invoice platform;
3. Testing the transmission of invoices in e-Invoice during this period, to identify any non-compliances;
4.  Preparing and training internal teams involved in the invoicing process;

 Informing individual clients about the continuity of the method of receiving invoices.

Conclusions

"e-Invoice B2C is a natural step in the process of digital fiscalization and in increasing transparency in the relationship between companies and the tax administration," concludes Ioana Drăghici.

"The grace period until July 1, 2025 gives companies the chance to adapt without the immediate risk of penalties. It's important to make the most of this time to prepare properly and ensure efficient implementation."

The Geseidl Consulting Group team remains alongside clients to provide advice and support in implementing the new requirements related to e-Invoice B2C.

For any questions or personalized assistance, do not hesitate to contact us.