What is e-Factura, and Why Is It Becoming Mandatory?

e-Factura is an electronic platform developed by ANAF (Romanian tax authority) that centralizes all issued invoices into a database. Its primary aim is to enable authorities to monitor economic transactions in real-time, thereby reducing tax evasion.

Until now, e-Factura was mandatory only for business-to-business (B2B) transactions. Starting in 2025, the system will also cover business-to-consumer (B2C) transactions, involving individuals.

How Will e-Factura Work for Individuals?

1. 1. 1. Uploading Invoices: Any business entity (LLC, sole proprietors, or freelancers) issuing invoices to individuals must upload them to the Virtual Private Space (SPV) within a maximum of 5 calendar days after issuance.
      2. Simplified Solutions: The easiest way to comply is by using an online platform that automatically sends invoices to SPV.

Identifying Individual Clients

According to OUG 138/04.12.2024, for goods or services delivered to individuals who do not have a fiscal identification code, the invoice must include a placeholder code of 13 zeros.

What Happens if Invoices Are Delayed or Not Submitted?

• Late Submission: If an invoice is uploaded to SPV after 5 days, the penalty ranges from 1,000 to 2,500 RON(applied once per month, regardless of the number of delayed invoices).

• Non-Submission: If the invoice is not uploaded at all, the penalty is 15% of the invoice value.
These penalties are similar to those applicable for B2B transactions.

Who Will Be Most Affected by e-Factura in B2C Transactions?

The regulations will significantly impact sectors that frequently issue invoices to individuals, such as:

• Psychologists and Psychotherapists: Counseling and therapy sessions will require electronic invoicing.

• Ride-Sharing Drivers (Uber, Bolt): Most of their income comes from transactions with individuals.

• Artists and Photographers: Private events, exhibitions, or photo sessions will need electronic invoicing.

• Personal Trainers and Wellness Specialists: Every fitness or therapy session with individual clients will require documentation via e-Factura.

• E-commerce Entrepreneurs: All sales of goods and services to individuals will need to be invoiced through RO e-Factura.

Conclusion

The implementation of e-Factura in B2C transactions marks a significant shift for businesses working with individuals. While the primary goals are to combat tax evasion and increase transparency, these regulations also bring challenges in data management and process adaptation. Fields that frequently interact with individual clients, such as psychology, ride-sharing, or creative services, are expected to feel the greatest impact.

To avoid penalties and ease the transition, leveraging digital platforms connected to e-Factura becomes essential. Businesses must be prepared to meet deadlines, ensure compliance, and safeguard client data confidentiality. Adopting this system also represents an opportunity to professionalize and streamline interactions with tax authorities.