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Romania updates e-Factura and e-VAT

Starting from January 2026, Romania will implement changes to the RO e-Factura regulations.

Romania is set to implement three coordinated updates to its RO e-Factura and RO e-VAT framework, starting on January 1, 2026. These changes aim to reduce administrative burdens while also expanding reporting requirements and emphasizing the importance of accurate, automated compliance controls.

Key Changes:

1. Expanded Reporting Scope and Adjusted Deadlines

Romanian taxable persons must now submit RO e-Factura invoices for goods and services supplied in Romania to VAT-registered customers who are not based in Romania. This change clarifies that VAT registration, rather than establishment status, determines reporting obligations. Additionally, the classification for business-to-consumer (B2C) transactions has been clarified. Supplies to individuals without a tax identification number, or those using only a personal identification number, will be classified as B2C unless the individual is registered in the mandatory RO e-Factura Register. In cases where no tax ID exists, a 13-digit zero placeholder code must be used. Suppliers who are fiscally identified using a personal numeric code (CNP) and began their operations before January 15, 2026, must ensure their registration in the mandatory register.

2. Eased Reporting Deadlines

The deadline for invoice transmission will change from five calendar days to five working days, calculated from the invoice issue date or the statutory issuance deadline outlined in Article 319(16). While this adjustment provides more operational flexibility, it also increases the need for precise deadline management within billing and compliance systems.

3. Relaxation of Compliance Notification Requirements

Taxpayers will no longer need to submit evidence of internal reconciliations related to discrepancies identified in RO e-VAT Compliance Notifications. Additionally, partial or non-provision of clarification data will no longer be considered a VAT risk indicator. For businesses utilizing the VAT on receipt scheme, notification obligations will remain suspended until September 30, 2026.

These updates are designed to streamline processes and enhance compliance in Romania’s VAT system.

Country update for Romania
15 January 2026
Stay informed about the latest indirect tax developments in Romania, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Romania.