Through ANAF Order no. 59/2026, published in the Official Gazette no. 42 of 20 January 2026, significant amendments and additions were introduced to the Procedure on the organization and registration in the mandatory RO e-Factura Register, as well as to Form (082) – Registration request.
The new provisions update ANAF President’s Order no. 3789/2024 and clarify both the scope of persons required to register in the register and the information managed by the tax authority.
Expansion of the scope of persons required to register
The most relevant amendment consists in the introduction of a new category of taxpayers who are required to apply for registration in the mandatory RO e-Factura Register. Thus, the following are expressly included:
- suppliers and service providers identified for tax purposes by personal numerical code (CNP), who are required to comply with the provisions of Article 5, Article 9¹, Article 10(1) and Article 10¹(2) of GEO no. 120/2021 regarding the national RO e-Factura system.
This addition mainly targets individuals carrying out economic activities who were previously subject to legislative interpretation uncertainties.
Update of the application procedure
The procedure for registration in the mandatory RO e-Factura Register continues to be applied by the central tax authorities subordinated to ANAF, within whose records the relevant taxpayers are registered, now also including the new categories introduced by Order no. 59/2026.
Changes regarding the content of the mandatory RO e-Factura Register
The register has been updated to reflect the new categories of taxpayers, and now includes:
- the tax identification code of entities and individuals required to register, including those identified by CNP;
- the category to which the taxpayer belongs, with distinct references to:
- suppliers/service providers identified by CNP;
- individual farmers applying the special scheme;
- associations, foundations and other non-profit entities.
Continuous updating of the register
The mandatory RO e-Factura Register is updated on an ongoing basis, based on:
- registration requests submitted via Form 082;
- information held by the tax authorities regarding the deregistration of taxpayers from fiscal records.
Through ANAF Order no. 59/2026, the tax authorities strengthen the legal framework of the RO e-Factura system, removing ambiguities related to individuals identified by CNP and explicitly extending the registration obligation. Affected taxpayers should promptly assess the impact of the new provisions in order to avoid non-compliance risks and potential sanctions.