- Invoices issued up to 31 December 2025 must be sent to RO e-Factura within 5 calendar days, including weekends and holidays.
- Invoices issued from 1 January 2026 must be sent within 5 working days, excluding weekends and Romanian public holidays.
- The new 2026 rule does not apply retroactively; invoices from 31 December 2025 still follow the old rule, even if the deadline falls in January 2026.
- This clear legal cut-off avoids retroactive penalties and legal uncertainty.
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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