Regulatory updates - Romania

Romania's tax authority, ANAF, has published Order No. 378/2026, amending the procedures for registration in the mandatory RO e-Invoice Register. The order introduces notable changes including a restructured Form 082, which now serves as both a registration and deregistration request, and novel registration data monitoring taxpayer participation.

The updated Form 082 applies to entities not already enrolled in the RO e-Invoice system, such as associations, foundations, non-profit organizations, and more not registered for VAT purposes, as well as individual farmers applying the Special Regime under the Fiscal Code. The scope also includes suppliers and service providers identified for tax purposes by CNP, such as sole traders and authorized natural persons.

Two key deadlines apply. CNP-identified individuals already conducting economic activities must submit Form 082 no later than May 26, 2026. Mandatory registration takes effect from June 1, 2026, which is the date from which full e-invoicing obligations apply to this category. Those beginning new economic activities on or after June 1, 2026, must register before commencing operations and will be entered into the register within three working days of their request.

For applicable taxpayers, Form 082 must be filled out using ANAF's dedicated online tool and submitted digitally through the tax authority's electronic portal.

SMEs—defined as businesses in Romania with an annual turnover below EUR 500,000—will benefit from this extended deadline, which is intended to reduce immediate compliance pressure and allow more time to adapt internal systems for sending, receiving, and storing electronic invoices.

Small taxpayers should still fully prepare for the upcoming mandate. They are encouraged to use this extended period to test data transmission to RO e‑Factura, properly maintain master data, and ensure the reliability of their technical and integration flows to facilitate a smooth transition into full compliance.

On December 23, 2025, the Romanian government published Government Emergency Ordinance 89/2025, which stipulates amendments and clarifications regarding the RO e-Factura system. The matters addressed per the system include the following:

• New transmission deadline – Changed from 5 calendar days, taxpayers now have 5 working days to transmit invoice data to the RO e-Factura platform. The legislation now makes this directly applicable for both B2B and B2C, as the latter was not clarified in previous legislation.
• Invoices issued to non-established taxpayers – Clarification is made regarding domestic B2B transactions with taxpayers identified by VAT registration without fixed establishments. The legislation clarifies that supplies to these entities still require transmission to the RO e-Factura system, but also require suppliers to send invoices to recipients via historic and commercial methods. *Intra-community transactions and those involving electronic fiscal cash registers (meeting the conditions for simplified invoices) remain out of scope.
• New registration requirements – Sole traders/individuals identified by personal identification numbers (CNP) must register in the RO e-Factura registry before engaging in economic activity and transmit invoices associated with transactions immediately once registered.

These new requirements come into force on January 1, 2026.