On 05.12.2024 the Ministry of Finance published an amendment to Government Emergency Ordinance No. 120/2021 as follows:
“(2) From January 1, 2025, economic operators – taxable persons established in Romania according to art. 266 para. (2) of Law no. 227/2015, as subsequently amended and supplemented, irrespective of whether or not they are registered for VAT purposes pursuant to Art. 316 of Law no. 227/2015, as subsequently amended and supplemented, for supplies of goods and services that have the place of supply/supply in Romania pursuant to Art. 275, 278 and 279 of Law no. 227/2015, as subsequently amended and supplemented, performed in the B2C relationship, as defined in Art. 2 para. (1) letter n^1), have the obligation to transmit the invoices issued in the national system on electronic invoice RO e-Factura. Exception shall be made for tax invoices issued in accordance with the provisions of Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use electronic fiscal cash registers, republished, with subsequent amendments and additions, which meet the conditions of a simplified invoice, in accordance with the provisions of Art. 319 para. (12), (13) and (21) of Law no. 227/2015, as subsequently amended and supplemented.
(3) Deliveries of goods/Procurement of services made to a natural person who does not identify himself/herself in relation to the supplier/provider by any tax identification code or chooses to identify himself/herself by personal identification number, shall be considered as B2C. If the recipient, being a natural person, does not identify himself/herself by any tax identification code, invoices shall be issued using a 13-digit zero-digit code instead of the tax identification code of the recipient.”
Source: ANAF