Romania delays RO e-Factura enforcement for small taxpayers to 1 July 2026
Romania’s clearance e-invoicing system, Agenția Națională de Administrare Fiscală (ANAF)’s RO e‑Factura, has been mandatory for most domestic B2B flows since July 2024 and expanded to B2C reporting from January 2025.
However, a new extension now gives small taxpayers additional time:
Businesses with annual turnover below EUR 500,000 are not subject to full enforcement until 1 July 2026.
This is not a change to the architecture of the regime. It is a targeted deferral of enforcement for a defined population of smaller entities.
E-invoicing SME enforcement delay
Romania has recognised the disproportionate operational burden on micro and small enterprises and has therefore postponed the point at which full compliance is enforced for:
Taxpayers with annual turnover < EUR 500,000
These businesses now have until:
1 July 2026 to be fully compliant with RO e-Factura transmission requirements.
This represents roughly an additional 18 months of runway beyond the original expectation for many small businesses.
Important: this is not an opt-out from RO e-Factura
Small taxpayers are not excluded from the regime. They are given more time before penalties and strict enforcement apply.
This means they should still be:
-
Testing RO e-Factura uploads
-
Cleaning data
-
Working with software providers
-
Understanding XML requirements
-
Preparing internal processes
Come 1 July 2026, ANAF will expect these businesses to operate in the same way as larger taxpayers do today.
By 2035 Romania will have to harmonise its centralised clearance model with the proposed EU VAT in the Digital Age reforms under the Digital Reporting Requirements.
