The Romanian government has circulated draft legislation on the upcoming obligation to report invoices for B2C transactions. Legislation passed in June 2024 established the requirement for taxpayers engaging in business-to-consumer transactions to transmit electronic invoices as of January 2025. The draft legislation supplements and clarifies select aspects related to the expansion of the mandate. To begin with, the inclusion of simplified invoices differs from previously published information. Starting January 2025, the previously exempt simplified invoice, defined by the Fiscal Code as invoices with a value of 100 EUR or less, will be in the scope. Furthermore, addressing previous GDPR concerns,...