Published: January 2026
Romania has introduced targeted amendments to its e-invoicing framework, providing long-awaited clarifications on transmission deadlines and the scope of obligations for different taxpayer categories. The changes aim to improve legal certainty around the RO e-Factura system and address practical issues identified during implementation.
On 23 December 2025, the Romanian Government published Government Emergency Ordinance No. 89/2025, which amends and clarifies several aspects of the e-invoicing regime. A key change concerns invoice data transmission timelines: the deadline has been adjusted from five calendar days to five working days. This rule now applies explicitly to both B2B and B2C transactions, closing a gap left unclear under previous legislation.
The ordinance also clarifies the treatment of domestic B2B supplies to non-established taxpayers identified for VAT purposes in Romania but without a fixed establishment. While such invoices must still be transmitted via RO e-Factura, suppliers are additionally required to deliver the invoice to the customer through traditional commercial channels. Intra-Community transactions and invoices issued via electronic fiscal cash registers qualifying as simplified invoices remain outside the system’s scope.
Finally, new registration requirements have been introduced for sole traders and individuals identified by personal identification numbers (CNP). These taxpayers must register in the RO e-Factura registry before commencing economic activity and transmit invoices immediately after registration.
All amendments enter into force on 1 January 2026.
