The Romanian Government has adopted Emergency Ordinance (GEO) no. 52/2025, published in the Official Gazette no. 907 of October 2, 2025, deciding to postpone the mandatory application of the national RO e-Invoice system for two specific categories of taxpayers, due to technical and operational difficulties encountered during implementation.
The new unified deadline for both categories is June 1, 2026.
This measure provides the affected taxpayers with an additional eight-month transition period to adapt to the complex requirements of electronic reporting, thus avoiding penalties caused by objective technical limitations.
Postponement for Foreign Cultural Institutes and Centers
The previous implementation date of October 1, 2025 has been extended to June 1, 2026 for the following category:
Targeted taxpayers:
- Cultural institutes or centers of other states operating in Romania under intergovernmental agreements.
Implications and exemptions (until June 1, 2026):
- Cultural institutes are not required to use the RO e-Invoice system for their supplies of goods and services.
- Romanian-established businesses providing goods or services to these foreign cultural institutes are also exempt from the obligation to transmit invoices via the RO e-Invoice system.
Exception: The electronic reporting obligation becomes applicable if the foreign cultural institutes voluntarily opt to use the national system.
Postponement for Individual Farmers
Similarly, the implementation of the RO e-Invoice system has been postponed from October 1, 2025, to June 1, 2026 for:
Targeted taxpayers:
- Individual farmers applying the Special Scheme for Farmers, as defined by the Fiscal Code.
Implications and exemptions (until June 1, 2026):
- These farmers are not required to issue invoices through the RO e-Invoice system.
- Romanian businesses supplying goods or services to these farmers are not obliged to transmit invoices electronically.
Exceptions: The electronic reporting obligation applies if the farmer:
- is voluntarily registered in the RO e-Invoice Register; or
- becomes mandatorily registered as of October 1, 2025, under other applicable legal provisions.
Motivation for the Postponement
The Government justified this postponement by citing technical limitations that currently prevent certain entities — namely foreign cultural institutes and individual farmers — from meeting the electronic reporting requirements of the RO e-Invoice system.
Immediate enforcement would have exposed taxpayers to undue financial and administrative sanctions. The postponement aims to give both authorities and taxpayers time to address technical and procedural challenges before full implementation.