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.

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Romania Introduces Targeted Amendments to E-Invoicing Framework

On December 23, 2025, the Romanian Government published Government Emergency Ordinance No. 89/2025, which introduces significant clarifications to the e-invoicing framework, particularly regarding transmission deadlines and the obligations of various taxpayer categories, effective January 1, 2026.
The ordinance adjusts the invoice data transmission deadline from five calendar days to five working days for both B2B and B2C transactions, addressing ambiguities in previous legislation and enhancing legal certainty around the RO e-Factura system.
Additionally, new registration requirements mandate that sole traders and individuals identified by personal identification numbers (CNP) must register in the RO e-Factura registry before starting economic activities and transmit invoices immediately after registration. The ordinance also clarifies that domestic B2B supplies to non-established taxpayers must still be sent via RO e-Factura, while certain transactions remain outside the system’s scope.

Source SNI

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