Regulatory updates - Romania

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.

According to a press release, territorial inspection teams from the General Directorate for the Administration of Large Taxpayers will lead these checks.

The goal is to ensure compliance with tax laws, verify declared payments, and address non-compliance risks. Taxpayers were selected based on detailed risk analyses using ANAF's internal data and IT systems.

ANAF has announced that increased controls are part of their strategy to boost compliance and support taxpayers in following legal rules.