Starting 1 January 2026, the national RO e-Invoice system enters a new phase of optimization, following the amendments introduced by Government Emergency Ordinance (GEO) No. 89/2025. The changes do not restructure the existing mechanism, but rather address operational shortcomings reported by the business environment and extend fiscal control over certain categories of taxpayers. The main adjustments concern reporting deadlines, relations with non-resident partners, and the integration of individuals into the electronic invoicing system.
More Flexible Submission Deadline: Return to Working Days
One of the most important changes is the relaxation of the deadline for transmitting invoices to the e-Invoice system. Starting in 2026, taxpayers will have 5 working days to upload invoices, instead of the current 5 calendar days. This measure reduces operational pressure, especially during periods affected by public holidays or extended weekends.
The rule applies uniformly to both B2B and B2C transactions. At the same time, the legislation clarifies the method of calculating the deadline, in line with European standards: the invoice issuance date is not included, and the deadline starts from the first hour of the following day. This approach provides finance and accounting departments with a more realistic timeframe for verifying and validating tax documents.
Extended Obligations for Transactions with Non-Residents
GEO No. 89/2025 extends the scope of the e-Invoice system to transactions carried out with non-resident partners holding a Romanian VAT number. Thus, starting in 2026, taxable persons established in Romania will be required to transmit via e-Invoice the invoices issued to these entities.
Digital reporting within the ANAF system does not eliminate the obligation to send the invoice to the customer through standard channels (e-mail or paper), in accordance with general invoicing rules. Certain exceptions are also provided, such as simplified invoices issued in the form of fiscal receipts or intra-Community supplies where the beneficiary provides a VAT number from another EU Member State.
Integration of Individuals Identified by Personal Identification Number (CNP)
A significant change concerns individuals carrying out economic activities who are fiscally identified by CNP, rather than by a company registration number (CUI). In the absence of a dedicated registration, these taxpayers previously did not have full access to the e-Invoice system.
Starting in 2026, legislation introduces mandatory registration in the e-Invoice Register:
- individuals starting an economic activity must request registration before commencing the activity;
- individuals already active must register by 15 January 2026, by submitting Form 082.
This measure ensures the integration of all economic actors into the digital ecosystem, enabling both the issuance and receipt of invoices in a standardized and interoperable format.
Conclusion
The amendments introduced by GEO No. 89/2025 contribute to the maturation of the RO e-Invoice system and to its better alignment with operational realities. The return to working days, the clarification of reporting obligations for non-residents, and the inclusion of individuals reduce non-compliance risks and strengthen fiscal monitoring, within a more equitable and predictable framework for taxpayers.