Key updates to e-invoicing in Romania

Emergency Ordinance no. 120/2021 (GEO 120/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of January 1, 2026, several significant updates and deadline transitions take effect to further digitise tax compliance and align with European standards.

Key Updates Effective from 1st January 2026

Expansion to Non-Resident Entities:
Mandatory reporting in RO e-Factura is introduced for invoices issued to non-resident taxable persons who are not established in Romania but are registered for VAT purposes there, for operations where the place of supply is in Romania.

Standardised Submission Deadlines:
The deadline for transmitting invoices into the RO e-Factura system is amended from 5 calendar days to 5 working days from the date of issuance.

Removal of Pre-checks:
To comply with the EU’s “VAT in the Digital Age” (ViDA) proposal, the requirement for government authorization (pre-checks) of invoices before they are considered valid is scheduled for removal beginning in January 2026.

Extension for Specific Exempt Entities:

               – Farmers and Foreign Cultural Institutes: The deadline for mandatory compliance for these specific sectors has been extended to June 1, 2026.

               – B2C Specific Reporting: While general B2C mandatory reporting began in 2025, specific provisions for operations with individuals take effect on January 15, 2026