New Deadlines and Clarifications for E-Invoicing in Romania in 2026
The Romanian government has announced a new set of amendments to the RO e-Factura system. Published under Government Emergency Ordinance 89/2025 and highlighted on January 15, 2026, these changes adjust transmission deadlines and clarify obligations for non-resident taxpayers.
Updated Transmission Timelines
A primary focus of the amendment is the standardization of reporting windows. The regulation modifies the deadline for transmitting invoice data to the RO e-Factura platform.
Previously set at 5 calendar days, the new deadline gives taxpayers 5 working days to submit their invoice data. This adjustment applies to both B2B and B2C transactions, providing businesses with a more practical timeframe that accounts for weekends and public holidays.
Clarifications for Non-Established Taxpayers
The ordinance also resolves ambiguities regarding foreign entities operating within Romania.
For domestic B2B transactions involving taxpayers who are registered for VAT but do not have a fixed establishment in Romania, the rules have been tightened. Suppliers must now:
- Report the invoice to the RO e-Factura system.
- Send the invoice to the recipient via traditional commercial methods (e.g., email or paper).
This dual requirement ensures that non-established entities remain compliant with digital reporting while maintaining standard commercial communication channels. Note that intra-community transactions remain out of scope for these specific provisions.
New Registry for Sole Traders
The amendment introduces strict registration protocols for individuals. Sole traders identified by a personal identification number (CNP) must now register in the RO e-Factura registry before commencing any economic activity. Once registered, they are immediately obligated to transmit invoices for all relevant transactions.
There’s more you should know about e-invoicing in Romania – learn more about the new and upcoming regulations.
