Romania expands taxpayer obligations regarding RO e-invoice register

Romania’s ANAF has expanded the mandatory RO e-Invoice Register, introducing new obligations for individual taxpayers identified by their personal identification number (CNP) and amending the registration procedures.
Order No. 378/2026 introduces a restructured Form 082, which now functions for both registration and deregistration, and applies to a broader range of entities including non-VAT registered associations, foundations, individual farmers, sole traders, and authorized natural persons.
Key deadlines include May 26, 2026, for existing CNP-identified individuals to submit Form 082, with mandatory e-invoicing commencing June 1, 2026; new entities must register before starting operations.

Romania Expands Mandatory E-Invoice Registration to Non-Profits, Farmers, and Individuals with New Deadlines

Romania’s tax authority (ANAF) updated procedures for mandatory electronic invoicing, introducing new registration and deregistration rules via Form 082.
New registration deadlines apply: non-profits, political parties, religious groups, and certain farmers must register by 1 July 2025.
Individuals identified only by Personal Numerical Code (CNP) are exempt until 1 June 2026 but must register if starting economic activity before then.
Registered CNP-identified individuals can request removal from the system until June 2026, with immediate effect upon approval.
The registry will now track all registration and removal dates, and penalties apply for false or incomplete submissions.

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E-invoicing