Romania modifies RO e-Factura rules from January 2026: 3 change to reduce admin and extend scope
Romania has introduced three coordinated updates to its RO e-Factura and RO e-VAT framework, effective 1 January 2026. While certain measures reduce administrative burden, Government Emergency Ordinance no. 89/2025, others expand reporting scope and increase the importance of accurate, automated compliance controls.
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Expanded reporting scope and adjusted deadline mechanics — e-invoices must now be reported for supplies to non-resident VAT-registered customers, with submission deadlines moving from five calendar days to five working days.
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Reduced compliance notification burden — reconciliation evidence and VAT risk scoring penalties linked to RO e-VAT notifications have been removed.
1 Expanded Scope and Deadline Mechanics
Romanian-established taxable persons must submit RO e-Factura invoices for supplies of goods and services made in Romania to taxable persons that are not established locally but are registered for VAT in Romania. This removes ambiguity around establishment status and ensures VAT registration is the determining factor for reporting obligations.
B2C classification has also been clarified. Supplies to individuals who do not provide a tax identification number — or who use only a personal identification number — are treated as B2C unless the individual appears in the mandatory RO e-Factura Register. Where no tax ID exists, a 13-digit zero placeholder code must be used. Suppliers fiscally identified via a personal numeric code (CNP) that commenced activity before 15 January 2026 must ensure registration in the mandatory register.
2 Easing of reporting deadlines
the invoice transmission deadline has moved from five calendar days to five working days, calculated from the invoice issue date or statutory issuance deadline under Article 319(16). While this offers operational flexibility, it increases the need for accurate deadline logic within billing and compliance systems.
3 Relaxation of Compliance Notification Requirements
Taxpayers are no longer required to submit evidence of internal reconciliations relating to discrepancies identified in RO e-VAT Compliance Notifications. Partial or non-provision of clarification data is also no longer treated as a VAT risk indicator. For businesses applying the VAT on receipt scheme, notification obligations remain suspended until 30 September 2026.
See more in our Romanian VAT guide.
