Romania has ended the grace period for small taxpayers in its B2B e-invoicing programme, effective 1 July 2026. From this date, ANAF can enforce the e-Factura requirements and impose penalties for non-compliance, requiring all domestic B2B invoices to be submitted within five working days.

Romania: The grace period for small and micro-enterprises under €500,000 ends on 1 July 2026, imposing full compliance audits and fines. B2C transactions now require invoices outside the RO-eFactura system unless the customer registers, with a 13-zero code mandatory.

Romania's 2026 e-invoicing law changes B2C reporting rules, exempting suppliers from reporting when customers lack a tax ID. From 1 July 2026, suppliers may use a 13-zero code for non-TIN customers. Penalties of 15% apply if retailers fail to issue e-invoices when customers provide a firm TIN.

Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.

Romania’s new e-VAT pre-filled return system requires taxpayers to approve a monthly list of VAT transactions derived from e-invoicing and SAF‑T and reconcile it with their regular VAT return. The penalty‑free soft launch ran from August 2024 to 1 January 2025, giving 20 days to explain discrepancies, and new measures under GEO No. 13/2026 will suspend ANAF’s risk‑classification communication until 31 December 2026.

In Romania, any cash or card payment to individuals triggers the requirement to use an electronic fiscal cash register, regardless of how often the transaction occurs. The only exemption is when all receipts and payments are made exclusively through bank accounts. Certain entities must also accept card payments via POS terminals unless they rely solely on bank transfers. B2B cash receipts can be documented by invoice and receipt without a fiscal receipt.

The European Court of Justice issued a preliminary ruling (Case C-475/24) on 16 February 2026, addressing the admissibility of criminal evidence in disputes over Romanian input VAT deductions linked to inactive or unregistered suppliers. The decision interprets EU Directive 2006/112/EC on the common system of VAT in conjunction with the EU Charter of Fundamental Rights.

On 11 February 2026 the European General Court issued a preliminary ruling in Case T‑643/24 concerning the VAT treatment of unlicensed public communication of musical works by a Romanian guest house. The court held that under Directive 2006/112/EC the act constitutes a supply of services for consideration, thereby subjecting it to VAT. The decision clarifies the application of VAT to the entire tripled amount charged for the broadcast.

Romania has extended its eFactură e‑invoicing regime, delaying full enforcement for SMEs until 1 July 2026 and adding new obligations for non‑resident customers under Emergency Ordinance 89/2025. B2C transactions will be mandatory from 1 January 2025, with simplified invoices required, while penalties for non‑compliance are postponed until 31 March 2025. The country also launched full pre‑clearance submissions in July 2024 and introduced e‑transport reporting in July 2022.

Romania has extended the enforcement deadline for the mandatory RO e‑Factura e‑invoicing system for small taxpayers. Businesses with annual turnover below EUR 500,000 now have until 1 July 2026 to fully comply, giving them an extra 18 months beyond the original date. They must still prepare by testing uploads, cleaning data, working with software providers, and understanding XML requirements.

Effective 1 January 2026, Romania expands the RO e‑Factura reporting scope to include supplies to non‑resident VAT‑registered customers, shifts the invoice transmission deadline from five calendar days to five working days, and removes several compliance notification requirements. Suppliers using a personal numeric code (CNP) that started before 15 January 2026 must register in the mandatory RO e‑Factura Register, while VAT‑on‑receipt scheme businesses remain exempt from notification obligations until 30 September 2026.

The Romanian National Agency for Fiscal Administration (ANAF) has set key filing dates for January 2026, covering VAT registrations, returns, social contributions, withholding tax, and One‑Stop‑Shop (OSS) submissions. The deadlines vary by taxpayer type and transaction profile, with specific dates for quarterly VAT taxpayers, registration changes, and December 2025 related filings.