Romania Expands RO e-Invoice Registration: New Form 082, More Entities Required by 2025-2026

• Romania’s tax authority (ANAF) has proposed updated rules for the mandatory RO e-Invoice Register.
• A new Form 082 will be used for both registration and removal from the RO e-Invoice system.
• From July 1, 2025, non-profits, political parties, religious organisations, and individual farmers must register.
• Individuals identified only by their CNP are exempt until June 1, 2026, but must register if they start economic activities before then.
• The changes clarify registration and deregistration procedures, mainly affecting non-profits, farmers, religious/political organisations, and CNP-identified individuals.

Source: fiscal-requirements.com

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ANAF Amends Registration Procedures for RO e-Invoice Register

 

• Expanded scope and functionality of Form 082: Romania’s ANAF Order No. 378/2026 transforms Form 082 into a combined registration and deregistration tool for the RO e-Invoice Register and introduces historical tracking of enrolment and removal dates.
• New rules for CNP-identified taxpayers: A dedicated chapter sets specific obligations for individuals identified by personal numeric code (CNP), including sole traders, with mandatory e-invoicing from 1 June 2026 and a registration deadline of 26 May 2026 for existing operators.
• Broader compliance impact and deadlines: Non-VAT entities (e.g. associations, foundations) and special-regime farmers were already in scope from 1 July 2025, while businesses must ensure counterparty compliance and system readiness, as non-compliance may disrupt invoicing processes.

Source Sovos

 

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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