Romania Updates Registration Procedures for RO e-Invoice Register

Romania's National Agency for Fiscal Administration (ANAF) has published Order No. 378/2026 (Official Gazette No. 250, March 31, 2026), amending and supplementing the existing procedures under Order No. 3789/2024 for the mandatory RO e-Invoice Register. The legislation introduces new compliance obligations for taxpayers identified by a personal numeric code (CNP) and expands the functionality of the standard registration forms.

Key Changes to Form 082 and the Register

The newly updated regulatory framework introduces several procedural modifications to how taxpayers interact with the RO e-Invoice platform:

• Restructured Form 082: The scope of Form 082 has been broadened. Previously used solely for system registration, it now functions as a combined registration and deregistration request. This allows eligible taxpayers to formally request removal from the mandatory register. The form must be completed using ANAF's dedicated online tool and submitted digitally through the tax authority's electronic portal.
• Historical Enrolment Data: The registry will now monitor taxpayer participation more comprehensively by recording both the date of enrolment and the date of removal for each taxpayer.
• Transitional Provisions (new Chapter V): The order introduces a new chapter specifically addressing suppliers and service providers identified by a CNP, outlining their rights and obligations in the transitional period leading up to June 1, 2026.

Scope of Application

Form 082 is required for entities that are not automatically integrated into the RO e-Invoice system through standard VAT registration. This encompasses:

• Non-VAT-registered associations, foundations, non-profit organizations, political parties, and religious denominations (e-invoicing obligations effective from July 1, 2025).
• Individual farmers operating under the Special Regime within the Fiscal Code (e-invoicing obligations effective from July 1, 2025).
• Suppliers and service providers identified for tax purposes by a CNP, including sole traders and authorized natural persons (e-invoicing obligations effective from June 1, 2026).

Implementation Timeline

The amendments establish strict compliance milestones for affected economic operators:

• May 26, 2026: Deadline for CNP-identified suppliers and providers who began economic activities before June 1, 2026, to submit Form 082 and request registration in the RO e-Invoice Register.
• June 1, 2026: Full mandatory e-invoicing obligations take effect for all CNP-identified suppliers and service providers.
• Prior to Commencing Operations (from June 1, 2026): Any new entrants falling into the CNP category must register before beginning economic activity. ANAF is mandated to process these new registrations within three working days.

What This Means for Businesses

Economic operators collaborating with CNP-identified actors, such as sole traders and authorized natural persons, must review their supply chains and verify that their invoicing workflows are fully compatible with the RO e-Invoice platform ahead of the June 1, 2026, deadline.

Furthermore, non-VAT-registered entities engaging in commercial activities are reminded that their obligation under Form 082 has been in effect since July 1, 2025. Any such entities that remain unenrolled should address this requirement without delay. Conversely, any currently enrolled CNP-identified individuals who qualify for and wish to utilize the deregistration right introduced by OG 6/2026 must submit their requests prior to June 1, 2026.

There’s more you should know about e-invoicing in Romania – learn more about the new and upcoming regulations.