Romanian tax experts criticise B2C e-Invoice envisaged for enforcement in January 2025

The Organization of Women Entrepreneurs within the General Union of Industrialists in Romania (OFA UGIR) requests the government to abrogate the emergency ordinances 69/2024 endorsed on June 21 regarding the implementation of mandatory e-Invoice mechanism for B2C deliveries (centralised registration of the invoices for deliveries to natural persons), G4media.ro reported. OFA UGIR also requests the abrogation of the e-VAT mechanism.

Speaking of the e-Invoice mechanism for B2C deliveries, it involves a massive amount of data and requires seamless functioning of the relevant digital infrastructure.

Issues related to the regime of personal data and possible fraudulent access to sensitive data or leaking of data from the government’s databases are critical.

Furthermore, it remains unclear why a government mastering such a sophisticated system would not be able to implement progressive taxation – frequently rejected by authorities as unrealistic because of rudimentary digital infrastructure.

OFA UGIR points out that GEO 69 and GEO 70 of June 21, 2024, were approved without public consultation and that they will produce significant negative effects on the Romanian economy.

Fiscal consultant Loredana Mihăilă claims that, in the case of e-Invoice on the B2C relationship, this measure obliges the detailed reporting of purchases made by natural persons, including online purchases and purchases of durable goods.

According to OFA UGIR, the state will have detailed data on the structure of purchases and the budgets consumed by each natural person.

(Photo source: Andrey Popov/Dreamstime.com)