Starting 2025, the use of the electronic invoicing system is mandatory for transactions between economic operators, taxable persons established in Romania (regardless of their VAT registration status), and final consumers (B2C). B2C transactions are defined as deliveries of goods or services to individuals who either do not provide a tax identification code or choose to identify themselves using a personal numeric code. If no tax identification code is provided, invoices must include a code consisting of 13 zeros as the beneficiary's tax ID.

Simplified invoices issued in B2B and B2C relationships must be submitted in the RO e-Invoice system, with the exception of fiscal receipts that meet the conditions of a simplified invoice (until 31.12.2024, simplified invoices were not required to be submitted in the RO e-Invoice system).

Starting 31 March 2025, the penalties for the following offences will be in force:

• Offences for international road transport of non high-fiscal risk goods covered by RO e-Transport legislation, committed by authorized economic operators (AEO) and
• Non-compliance of road transport operators with the obligation i) to equip the transport vehicles with telecommunication terminal devices that use satellite positioning and data transmission technologies, ii) to ensure the provision of real-time positioning data for the transport vehicle for the entire duration of the shipment of goods subject to monitoring through the RO e-Transport System and ii) to transmit the UIT code to the driver.

The income threshold for micro-enterprise tax is reduced to EUR 250,000 starting 1 January 2025 and to EUR 100,000 as of 1 January 2026.

Moreover, the condition requiring a taxpayer to register more than 80% of their total revenue from activities other than consultancy and/or management to qualify as a micro-enterprise taxpayer will be eliminated starting January 2025.

The dividend tax rate increases from 8% to 10% starting January 2025. The 10% tax rate applies to dividends distributed after January 2025.

Starting January 2025, the income tax and social contributions exemption for agricultural, construction, food and IT sectors is eliminated.

More information about income tax in Romania.

Starting 1 January 2025, a 1% construction tax will be introduced, applicable to the value of constructions owned by taxpayers as of 31 December of the previous year, excluding buildings already subject to building tax. This tax also applies to buildings located in industrial, scientific, and technological parks that are not exempt from building tax. The construction tax is payable in two equal installments, by 30 June and 31 October.