New Deadlines and Clarifications for E-Invoicing in Romania in 2026

The Romanian government has announced amendments to the RO e-Factura system under Government Emergency Ordinance 89/2025, effective January 15, 2026, which standardize the deadline for transmitting invoice data to the platform from 5 calendar days to 5 working days for both B2B and B2C transactions.
The amendments clarify obligations for non-resident taxpayers, requiring foreign entities registered for VAT in Romania but lacking a fixed establishment to report invoices to the RO e-Factura system and send them to recipients using traditional methods, ensuring compliance with digital reporting while maintaining standard communication.
Additionally, the changes implement strict registration protocols for sole traders, who must register in the RO e-Factura registry using their personal identification number (CNP) before starting any economic activity and are immediately obligated to transmit invoices for all relevant transactions once registered.

Romania has extended the deadline for mandatory use of the RO e‑Factura system for small and medium-sized enterprises (SMEs) to July 1, 2026, providing additional time for compliance with e‑invoicing requirements.
SMEs, defined as businesses with an annual turnover below EUR 500,000, will benefit from this extension, which aims to alleviate immediate compliance pressures and allow for the adaptation of internal systems for electronic invoicing.
Small taxpayers are encouraged to utilize this extended period to test data transmission to RO e‑Factura, maintain master data, and ensure the reliability of their technical and integration processes for a smooth transition to full compliance.

Source Pagero