Planning to do business in Romania?
Then there’s one thing you must get right — e-Factura.

The RO e-Invoicing platform (RO e-Factura) has been available since November 2021 for both the exchange of invoices with public administrations (B2G) and between private companies (B2B). The platform is available for issuing and receiving invoices.

Since January 2025 all companies in Romania should use this platform to make invoices.

If, by the deadline of April 15, 2024, you have decided that you qualify for the application of the micro-enterprise taxation regime, and that you still opt for this regime, because:

The company is the only one that applies this regime among all Romanian legal entities in which an associate/shareholder holds, directly or indirectly, more than 25% of the value/number of participation titles or voting rights and was established by the associates/shareholders to apply tax on the income of micro-enterprises;