Starting July 1, 2025, Romanian NGOs, religious institutions, and individual farmers will be required to use the national RO e-Factura electronic invoicing system, as the temporary exemption granted by Government Emergency Ordinance no. 69/2024 will expire.
Who Was Temporarily Exempt?
Between July 1, 2024, and June 30, 2025, the following entities are exempt from mandatory use of the e-Factura system:
- Associations and foundations established under Government Ordinance 26/2000, non-profit entities, political parties, and religious organizations that are not VAT-registered.
- Individual farmers who apply the special VAT regime under Article 315^1 of the Fiscal Code.
- Cultural institutes or centers of other states operating in Romania under intergovernmental agreements.
What Happens After June 30, 2025?
After this date, all exempted entities must register in the mandatory RO e-Factura Register and issue invoices exclusively through the national e-Factura platform. Registration must be completed within three working days from the date of the request, especially for those starting economic activities after June 30, 2025.
Until then, if these entities voluntarily opt into the system, they must enroll in the optional e-Factura Register, effective from the month following the expressed choice.