The publication of Order of the President of ANAF no. 165/2026 in the Official Gazette marks a new stage in strengthening fiscal control over electronic commerce. The normative act amends and supplements the framework established by OPANAF no. 1644/2022, significantly expanding the role of Form 395 – Informative Statement and the responsibilities of postal service providers.
While previously reporting mainly covered cash-on-delivery shipments, the new regulation turns Form 395 into a key instrument for monitoring the flow of goods originating from outside the European Union, especially in the context of the rapid growth of online commerce.
The need for this legislative intervention is supported by the data presented in the explanatory memorandum to the order. At European level, approximately 70% of citizens make online purchases, either directly from merchants or through marketplace-type platforms. This structural shift in consumer behavior has led to a sharp increase in the volume of low-value goods imported into the EU: from 1.4 billion items in 2022 to 4.6 billion items in 2024.
A central element is the Asian market, particularly China, which generates over 90% of e-commerce deliveries below the EUR 150 threshold. The rapid expansion of digital platforms with tens of millions of European users has intensified pressure on national customs and tax systems. In Romania, the effects are significant: the volume of extra-EU parcels has increased by approximately 50 times compared to the time when simplified rules were introduced. For 2025, ANAF estimates that around 78 million parcels will enter the local market, with an average value of approximately EUR 50 per parcel.
In this context, Law no. 239/2025 introduced a set of measures aimed at strengthening fiscal discipline and ensuring a fair distribution of the tax burden, including the introduction of a logistics fee to manage the high volume of extra-EU goods. ANAF Order no. 165/2026 follows the same rationale, strengthening the role of entities that facilitate distance selling and of postal operators.
Postal service providers are thus reaffirmed as strategic actors in the distribution chain, having access to essential information regarding senders, recipients, and the related financial flows. By extending reporting obligations, ANAF aims not only to collect data, but to create real traceability between logistical and financial flows, in line with European initiatives such as Communication COM(2025) 37.
The new reporting framework related to Form 395 reflects a paradigm shift in the supervision of electronic commerce. Logistics and e-commerce operators should treat these obligations not as a mere administrative formality, but as a core element of tax compliance in the new digital ecosystem.