- Romania has postponed full enforcement of the RO e-Factura e-invoicing system for small taxpayers with annual turnover below EUR 500,000 until July 1, 2026.
- The system remains mandatory for all, but penalties and strict controls for small businesses are delayed, not removed.
- Small taxpayers must still prepare by testing submissions, improving data quality, working with software providers, understanding XML requirements, and adjusting processes.
- From July 1, 2026, small businesses will be subject to the same real-time clearance requirements as larger companies.
- The system will eventually need to align with upcoming EU VAT in the Digital Age (ViDA) reforms and digital reporting requirements.
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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