Romania Tightens RO e-Invoice Enrolment: Form 082 and CNP-Identified Traders

Summary

• ANAF’s Order No. 378/2026 (Official Gazette No. 250, 31 March 2026) amends the RO e-Invoice Register procedures, restructuring Form 082 into a combined registration and deregistration request and recording each taxpayer’s enrolment/removal dates. [sovos.com], [comarch.com]
• A new transitional chapter targets CNP-identified suppliers (sole traders, authorised individuals): existing operators had to register by 26 May 2026, with mandatory e-invoicing from 1 June 2026 and new entrants processed within three working days. [sovos.com], [comarch.com]
• Subsequent Law No. 88/2026 (in force 1 July 2026) clarified B2C treatment—private-individual invoices generally fall outside RO e-Factura, using a 13-zero substitute code—and allowed out-of-scope businesses to request removal. [europe.tho…euters.com]

Article

Romania has continued refining its mandatory RO e-Invoice (e-Factura) framework. ANAF Order No. 378/2026, published on 31 March 2026, amends Order No. 3789/2024: Form 082 now functions both as a registration and a deregistration request, the register records each taxpayer’s date of enrolment and removal, and a new Chapter V addresses suppliers identified by personal numeric code (CNP). For those CNP-identified sole traders and authorised natural persons who began activity before 1 June 2026, the deadline to file Form 082 was 26 May 2026, with mandatory e-invoicing taking effect 1 June 2026; new entrants must register before starting operations, and ANAF processes registrations within three working days. Form 082 also applies to non-VAT associations, foundations, political parties, religious denominations and special-regime farmers, whose obligations date from 1 July 2025. Romania later softened the B2C position through Law No. 88/2026 (effective 1 July 2026): invoices to private individuals who provide no tax code—identified via a standardised 13-zero code—generally need not be transmitted through RO e-Factura, and businesses predominantly serving consumers may request removal from the register.

Sources

• Sovos
• Comarch
• Thomson Reuters

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