The obligation to submit the e-invoice in RO of invoices issued to natural persons starting with 01.01.2025

Conf.Ooug 138/2024, starting with 01.01.2025, for the deliveries of goods, as well as for the services in the B2C relationship (invoices issued to natural persons) you have the obligation to submit the invoices in the RO e-invoice system.

Deliveries of goods/Rendering of services made to a natural person which is not identified in relation to the supplier/provider by any fiscal identification code or opt to identify by the personal numeric code is considered to be carried out in the B2C relation. If the beneficiary, a natural person, is not identified by any fiscal identification code, the invoices are issued using a code consisting of 13 digits instead of the tax identification code of the beneficiary.

Thus, if the taxpayer does not want to communicate an identification code, the invoice will automatically include a 13 -digit code.