Romania's Ministry of Finance has announced mandatory e-invoicing requirements for B2C transactions with effect from 1 January 2025 using the national e-invoicing system (RO e-Factura). From 1 July 2024 to 31 December 2024 e-invoicing for B2C transactions is optional. Certain exemptions apply, however, including with respect to transactions that are not subject to VAT or with respect to amounts that are excluded from the VAT base. It is also provided that associations, foundations, and indiv…