Regulatory updates - Romania

On December 23, 2025, the Romanian government published Government Emergency Ordinance 89/2025, which stipulates amendments and clarifications regarding the RO e-Factura system. The matters addressed per the system include the following:

• New transmission deadline – Changed from 5 calendar days, taxpayers now have 5 working days to transmit invoice data to the RO e-Factura platform. The legislation now makes this directly applicable for both B2B and B2C, as the latter was not clarified in previous legislation.
• Invoices issued to non-established taxpayers – Clarification is made regarding domestic B2B transactions with taxpayers identified by VAT registration without fixed establishments. The legislation clarifies that supplies to these entities still require transmission to the RO e-Factura system, but also require suppliers to send invoices to recipients via historic and commercial methods. *Intra-community transactions and those involving electronic fiscal cash registers (meeting the conditions for simplified invoices) remain out of scope.
• New registration requirements – Sole traders/individuals identified by personal identification numbers (CNP) must register in the RO e-Factura registry before engaging in economic activity and transmit invoices associated with transactions immediately once registered.

These new requirements come into force on January 1, 2026.

According to a press release, territorial inspection teams from the General Directorate for the Administration of Large Taxpayers will lead these checks.

The goal is to ensure compliance with tax laws, verify declared payments, and address non-compliance risks. Taxpayers were selected based on detailed risk analyses using ANAF's internal data and IT systems.

ANAF has announced that increased controls are part of their strategy to boost compliance and support taxpayers in following legal rules.

The Romanian government has circulated draft legislation on the upcoming obligation to report invoices for B2C transactions. Legislation passed in June 2024 established the requirement for taxpayers engaging in business-to-consumer transactions to transmit electronic invoices as of January 2025. The draft legislation supplements and clarifies select aspects related to the expansion of the mandate.

To begin with, the inclusion of simplified invoices differs from previously published information. Starting January 2025, the previously exempt simplified invoice, defined by the Fiscal Code as invoices with a value of 100 EUR or less, will be in the scope.

Furthermore, addressing previous GDPR concerns, the requirement for beneficiary information to be on the invoice has been removed. Invoice issuers may now use an arbitrary all zero 13-digit value in the field associated instead.

Pagero continues to monitor developments in Romania and analyze the requirements.