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Romania: New 2026 RO e-Factura Deadlines—Calendar vs. Working Days Explained

  • From January 1, 2026, Romania changes the e-invoice submission deadline to 5 working days for RO e-Factura.
  • Invoices issued up to December 31, 2025, must still be submitted within 5 calendar days, even if their deadline falls in 2026.
  • The new 5 working day rule applies only to invoices issued from January 1, 2026, onward.
  • There is a clear legal cut-off: 2025 invoices follow the old rule (calendar days), 2026 invoices follow the new rule (working days).
  • This distinction prevents retroactive penalties and legal uncertainty for companies.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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