Romania Extends RO e-Factura (B2B) Deadline for SMEs to 1 July 2026

The Romanian government has officially extended the mandatory RO e-Factura enforcement deadline for small and medium-sized enterprises (SMEs) to 1st July 2026. This targeted deferral provides a significant “runway” for smaller entities to navigate the complexities of the national digital tax system.

Key Update:

Affected Group: Businesses with an annual turnover below EUR 500,000.

New Deadline: Full enforcement for these taxpayers is now set for 1st July 2026, roughly an 18-month extension beyond the previously expected timeline.

Nature of Delay: This is a deferral of enforcement and penalties, not a change to the system’s architecture. SMEs are still encouraged to test uploads and clean master data during this period.

Broader RO e-Factura Changes for 2026
While RO e-Factura has been postponed for SMEs, the Romanian Ministry of Finance has introduced other critical updates to the e-invoicing framework via Government Emergency Ordinance (GEO) no. 89/2025:

– Transmission Deadline Shift: Starting 1 January 2026, the deadline to submit invoices to RO e-Factura changes from 5 calendar days to 5 working days.

– Uniform B2B and B2C Rules: This new 5-working-day rule applies to both B2B and mandatory B2C transactions (the latter becoming mandatory for all on 1 January 2025).

– Expanded Scope: From January 2026, the mandate extends to supplies for non-resident VAT-registered customers, though suppliers must still provide these via traditional channels in addition to the portal.

– Relaxed RO e-VAT Compliance: The obligation to respond to RO e-VAT compliance notifications (explaining differences within 20 days) has been repealed or suspended for certain categories to reduce administrative burden.

Preparation for Small Taxpayers
Despite the extension, tax technology experts recommend that small taxpayers use the time until July 2026 to:

– Ensure client addresses and ISO codes are standardised.
– Test XML transmissions with software providers to ensure compatibility with ANAF standards.
– Adjust internal invoicing cycles to meet the eventual 5-working-day requirement.