Romania: A Draft ANAF Order Adds a De-Registration Route to the Optional RO e-Factura Register, Rewrites Form 081 and Moves One Category of Registrants Into the Mandatory Register

Country Update — Romania  |  17 August 2026  |  Topic: E-Invoicing / Registration Procedure

On July 21, 2026 the Romanian National Agency for Fiscal Administration (Agenția Națională de Administrare Fiscală, ANAF) placed in decisional transparency a draft order amending Order of the President of ANAF No. 3.788/2024, which governs the organization of, and registration in, the optional RO e-Factura register and the associated Form 081.

The draft creates an express route out of the optional register, renames Form 081 accordingly, adds suppliers identified for tax purposes by personal numerical code (CNP) to the categories that may opt in, and removes the category of associations, foundations, other non-profit legal persons, political parties and religious denominations that are not registered for VAT — transferring those already in the optional register into the mandatory register automatically.

The draft implements Law No. 88/2026, published in the Official Gazette No. 459 of May 29, 2026 and in force from June 1, 2026.

This is a companion instrument to, and must not be confused with, the draft order amending Order No. 3.789/2024 on the mandatory RO e-Factura register and Form 082, which KGT reported on August 11, 2026. The two drafts were put out in the same July 2026 transparency batch and address two different registers, two different forms and two different taxpayer populations.

Background

Romania operates RO e-Factura, a clearance-based national e-invoicing system through which invoices are transmitted to ANAF, validated, sealed and made available to the recipient. The regime has been extended repeatedly since 2022 and now covers essentially all domestic B2B supplies, B2G supplies and, since 2025, a defined B2C scope, alongside RO e-Transport for goods movements and SAF-T reporting through declaration D406. Romania has the highest change velocity of any EU jurisdiction in this field, and much of that change arrives through ANAF president orders and their annexed forms rather than through primary legislation.

Two registers sit underneath the system. The mandatory register, governed by Order No. 3.789/2024 with Form 082, records those brought into scope by law. The optional register, governed by Order No. 3.788/2024 with Form 081, was created for parties outside the mandatory scope who nevertheless wished to issue and receive through RO e-Factura — a category that has included non-VAT-registered non-profit bodies, associations, foundations, political parties and religious denominations, whose optional window ran from July 1, 2024 to June 30, 2025.

Both registers have suffered from the same structural defect: entry was provided for, exit was not. Form 081 in its current shape allows a party to apply to be registered, or to withdraw an application not yet processed, but not to leave a register it has already joined. As the mandatory scope has widened, that omission has become material — an entity in the optional register may now be in the mandatory register as well, or may have ceased the activity for which it registered, with no procedural means of correcting its position.

Law No. 88/2026, which approved Government Emergency Ordinance No. 128/2024, addressed the underlying rules and required ANAF to bring the registration procedures into line. Article IV of that Law set a 30-day deadline for an order of the President of ANAF, which is the origin of the July 2026 drafts.

The Legislative Change

The instrument is a draft order of the President of ANAF amending Order No. 3.788/2024. It is at the decisional transparency stage, meaning it has been published for comment and has not yet been adopted or published in the Official Gazette. Its content, as drafted, makes four changes.

First, the title of the order and the title of Form 081 change. The form is renamed from "Cerere privind înregistrarea în Registrul RO e-Factura opțional/renunțarea la cererea privind înregistrarea în Registrul RO e-Factura opțional" — an application to register, or to abandon an application to register — to "Cerere privind înregistrarea în/scoaterea din Registrul RO e-Factura opțional", an application to register in, or to be removed from, the optional register. The change of wording is the change of substance: the form ceases to be an entry-only instrument.

Second, a new point 14¹ is inserted into the procedure, allowing a supplier already registered in the optional register to request removal by filing Form 081 with section V completed. Removal takes effect from the first day of the month following the month in which the request is filed. That is a clean, date-certain mechanism, and it matters for VAT because the register determines the channel through which an invoice must be issued.

Third, the category comprising associations, foundations, other non-profit legal persons, political parties and religious denominations not registered for VAT is removed from the list of parties that may register in the optional register, their optional window having closed on June 30, 2025. Under Article II of the draft, entities of that category currently recorded in the optional register are radiated from it automatically by the IT system and enrolled in the mandatory register. No filing is required of them, and none is available to them.

Fourth, suppliers identified for tax purposes by personal numerical code (CNP) are added to the categories eligible to register in the optional register — a change that runs in parallel with the treatment of CNP-identified persons in the mandatory register and reflects the broader 2026 movement of individuals carrying on economic activity into RO e-Factura.

Scope

• Instrument — draft order of the President of ANAF amending Order of the President of ANAF No. 3.788/2024 on the procedure for the organization of, and registration in, the optional RO e-Factura register, and on the model, content and completion instructions for Form 081.
• Register affected — the optional RO e-Factura register only. The mandatory register and Form 082 are the subject of a separate draft covered in the KGT Country Update of August 11, 2026.
• Parties gaining a right — suppliers already in the optional register, who obtain an express removal route; and CNP-identified suppliers, who become eligible to opt in.
• Parties losing a right — associations, foundations, other non-profit legal persons, political parties and religious denominations not registered for VAT, whose eligibility for the optional register is removed and who are transferred to the mandatory register by system action.
• Legal driver — Law No. 88/2026 approving Government Emergency Ordinance No. 128/2024, Official Gazette No. 459 of May 29, 2026, in force June 1, 2026, Article IV of which required the procedural amendment.
• Not affected — RO e-Transport, SAF-T declaration D406, the e-Factura schema and validation rules, and the B2C scope. No technical specification changes with this draft.

Timeline

• July 1, 2024 to June 30, 2025 — the window in which non-VAT-registered associations, foundations, non-profit legal persons, political parties and religious denominations could opt into the optional register.
• May 29, 2026 — Law No. 88/2026 approving OUG No. 128/2024 is published in Official Gazette No. 459.
• June 1, 2026 — Law No. 88/2026 enters into force; Article IV sets a 30-day deadline for the ANAF procedural order.
• July 21, 2026 — ANAF publishes the draft order in decisional transparency, together with the companion draft on the mandatory register and Form 082.
• Date not yet fixed — adoption and publication in the Official Gazette. The final text and the entry-into-force date are set on publication; until then, all dates in this update other than those already published are subject to change.
• On entry into force — removal requests may be filed on the revised Form 081, effective from the first day of the month following filing; the automatic radiation and re-enrollment under Article II is performed by the ANAF IT system.

Businesses Affected

The population directly affected is smaller than for most Romanian e-Factura changes, but the effect on it is disproportionate. The clearest case is the non-VAT-registered non-profit sector — associations, foundations, political parties and religious denominations — which is moved from a voluntary regime it chose into a mandatory regime it did not, by an automatic system action requiring no filing and permitting no election. Entities in that category will find their compliance obligations changed without receiving a form to complete, which is precisely the pattern that produces unnoticed non-compliance.

The second group is suppliers already in the optional register that have since come within the mandatory scope, or that have ceased the relevant activity. For them the draft is remedial: it provides, for the first time, a way to correct a register position that until now could only be entered.

The third group is individuals carrying on economic activity and identified by CNP, whose position in RO e-Factura has been in motion throughout 2026 and who become eligible for the optional register under this draft.

For multinational groups the direct impact is limited, since group entities are ordinarily in the mandatory register rather than the optional one. The indirect impact is not: Romanian counterparties moving between registers change the channel through which they issue and receive, and an accounts payable process that expects a paper or PDF invoice from a small Romanian non-profit will begin receiving a cleared e-Factura instead.

Required Actions

• For non-VAT-registered associations, foundations, non-profit legal persons, political parties and religious denominations currently in the optional register: assume you will be moved into the mandatory register by system action, and confirm now that you have working access to the RO e-Factura channel, since no filing will prompt you to do so.
• For any entity in the optional register: review whether the position is still correct, and prepare a Form 081 removal request for filing once the order is published, remembering that removal takes effect from the first day of the following month.
• For individuals identified by CNP carrying on economic activity: assess whether optional registration is advantageous relative to the mandatory position, and take the decision before the order is adopted rather than after.
• For all Romanian-facing organizations: check the register status of counterparties in the second half of 2026, and be prepared for counterparties that previously invoiced outside RO e-Factura to begin invoicing through it.
• Monitor ANAF decisional transparency and the Official Gazette for the adopted text, and re-verify the final wording of point 14¹ and of Article II before acting, since draft text changes on adoption.
• Do not conflate this draft with the Form 082 draft. The two orders amend different instruments and a control designed against one will not satisfy the other.

Practical Implications

The first implication is that Romania is now closing the procedural gaps in a system that was built at speed. Providing an exit from a register is unglamorous, but its absence has been generating incorrect register positions for two years, and incorrect register positions in a clearance model translate directly into invoices sent through the wrong channel.

Organizations should read the two July 2026 drafts together as a single tidying exercise across both registers.

The second is that automatic system-driven reclassification, as provided by Article II of the draft, is an enforcement technique worth noting in its own right. The affected entity takes no action and receives no form; the register simply changes underneath it. That is efficient for the administration and hazardous for the taxpayer, and it argues for periodic verification of one's own register status as a standing control rather than an event-driven check.

The third is a monitoring implication familiar to anyone following Romania. Material changes to the operation of RO e-Factura continue to arrive through ANAF president orders and their annexed forms, at a cadence of several a quarter, and frequently first appear only in the decisional transparency stage. An organization relying on primary legislation or on the RO e-Factura technical documentation will see these changes late. The register procedures and the form annexes need to be monitored as first-class sources.

Expected Next Steps

Both July 2026 drafts should be expected to be adopted and published in the Official Gazette during the second half of 2026, and the final text may differ from the draft. Watch for the adopted order amending Order No. 3.788/2024 and its revised Form 081, the parallel order amending Order No. 3.789/2024 and Form 082, and any ANAF communication on how the automatic radiation and re-enrollment under Article II will be executed and notified.

Given Romania's pattern, further orders on RO e-Factura, RO e-Transport and SAF-T should be expected before year end.

How Can KGT Support You?

KGT specializes in making statutory e-invoicing and digital reporting work inside SAP rather than alongside it. Our SAP-integrated e-invoicing add-ons cover clearance, network and reporting models, including Peppol-based exchange, and are designed so that a change in a validation artifact is absorbed as a configuration and mapping change rather than a project. Where a client runs SAP Document and Reporting Compliance (SAP DRC), KGT delivers implementation, extension and support services, including mapping to national customizations, eDocument and Statutory Reporting configuration, and the monitoring processes that turn a rejection into a resolved exception rather than an unbooked invoice.

For the readiness questions raised by this update, KGT can perform an impact assessment across the affected company codes, confirm which validation artifact version your access point or platform is running, test representative document flows against the current rules ahead of the enforcement date, and put a version-watch process in place so that the next release is picked up before it becomes mandatory rather than after the first rejection.

Official sources

• ANAF — decisional transparency, draft normative acts: View source
• ANAF — RO e-Factura information section: View source
• ANAF — Order of the President of ANAF No. 3.788/2024, the instrument being amended: View source
• ANAF — SAF-T (declaration D406) documentation hub: View source
• ANAF — legislation section: View source
• Romanian Ministry of Finance: View source

This publication is provided for general informational purposes only and does not constitute tax, legal, or professional advice. Please consult your advisor before acting on any information contained in this update.