Thursday, 22 January 2026
New fiscal rules that entered into force in January 2026 require individuals who carry out ongoing economic activities and are identified for tax purposes by their personal identification number (CNP) to use Romania’s RO e-Factura electronic invoicing system.
Under the changes introduced by Government Emergency Ordinance No. 89/2025, such individuals must apply for registration in the mandatory RO e-Factura register before starting their economic activity. Although the obligation became effective on 15 January 2026, the procedural framework for registration was published a few days later, on 20 January 2026, through an order issued by the National Agency for Fiscal Administration.
As a result, individuals conducting continuous economic activities must submit Form 082 in order to be enrolled in the system. Once registered, they are required to issue and transmit invoices to their customers—whether taxable or non-taxable legal entities—exclusively through the RO e-Factura platform. The tax authorities are expected to complete the registration process within three days of receiving the application.
Failure to comply with the new requirements may trigger financial sanctions. If invoices are not issued through the electronic system, suppliers may face penalties amounting to 15% of the invoice value in business-to-business transactions, or fines ranging from RON 1,000 to RON 2,500 in business-to-consumer cases.
The changes also have implications for companies working with individual suppliers identified by CNP. Businesses are required to ensure that invoices received from such suppliers are transmitted via RO e-Factura. Recording expenses based on invoices issued outside the system, such as PDF documents, may expose companies to penalties equal to 15% of the value of the respective invoices.
Given the scope of the new rules, both individual suppliers and their corporate clients may need to review existing commercial relationships and update internal procedures. Companies are advised to check their supplier lists and, where necessary, inform partners about the obligation to use electronic invoicing.
For further clarification on the application of these rules, Deloitte Romania has indicated that its tax advisory team is available to provide guidance.
Source: Deloitte Romania
