The Chamber of Deputies has adopted significant amendments to the system regulated under [Government Emergency Ordinance No. 120/2021], changes that substantially reduce the scope of taxpayers required to use the RO e-Invoice platform. The measure comes just before the planned expansion scheduled for June 2026 and fundamentally changes the authorities’ approach to invoicing digitalization.
The immediate impact on tax compliance is the removal of the obligation to use the system for certain categories of individuals and entities that were previously expected to enter the mandatory reporting scope. In the adopted form, the use of the platform becomes optional for individuals issuing invoices in B2B, B2C, or B2G relationships and identified for tax purposes via a personal identification number (CNP), for farmers under the special VAT regime, and for foreign cultural institutes operating under intergovernmental agreements.
From an operational perspective, the amendment reduces IT implementation costs, document management efforts, and compliance procedures for exempt taxpayers. For many individuals and independent activities, the removal of the obligation means avoiding investments in invoicing software, electronic signatures, and integration with ANAF systems.
However, the legislation introduces a voluntary usage mechanism. Entities wishing to continue transmitting invoices electronically must request registration in the optional RO e-Invoice Register, with the effects of registration taking place starting on the first day of the month following the submission of the application.
At the same time, taxpayers already enrolled in the system may request deregistration from the mandatory or optional RO e-Invoice registers. From an internal control and electronic archiving perspective, this flexibility allows the recalibration of administrative processes and the reduction of compliance costs for entities with low invoice volumes.
For the act to enter into force, it must be promulgated and published in the Official Gazette. Until the completion of the legislative procedure, the current electronic reporting obligations remain applicable.