The European Court of Justice issued a preliminary ruling (Case C-475/24) on 16 February 2026, addressing the admissibility of criminal evidence in disputes over Romanian input VAT deductions linked to inactive or unregistered suppliers. The decision interprets EU Directive 2006/112/EC on the common system of VAT in conjunction with the EU Charter of Fundamental Rights.
It concerned the use of criminal evidence in Romanian input VAT deduction disputes involving inactive or unregistered suppliers.
The ruling interpreted EU Directive 2006/112/EC on the common system of VAT together with the EU Charter of Fundamental Rights (CFR).
It was published on 16 February 2026.
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Bloomberg Tax · 6 days ago
On 11 February 2026 the European General Court issued a preliminary ruling in Case T‑643/24 concerning the VAT treatment of unlicensed public communication of musical works by a Romanian guest house. The court held that under Directive 2006/112/EC the act constitutes a supply of services for consideration, thereby subjecting it to VAT. The decision clarifies the application of VAT to the entire tripled amount charged for the broadcast.
VatCalc · 19 days ago
Romania has extended its eFactură e‑invoicing regime, delaying full enforcement for SMEs until 1 July 2026 and adding new obligations for non‑resident customers under Emergency Ordinance 89/2025. B2C transactions will be mandatory from 1 January 2025, with simplified invoices required, while penalties for non‑compliance are postponed until 31 March 2025. The country also launched full pre‑clearance submissions in July 2024 and introduced e‑transport reporting in July 2022.
VatCalc · 19 days ago
Romania has extended the enforcement deadline for the mandatory RO e‑Factura e‑invoicing system for small taxpayers. Businesses with annual turnover below EUR 500,000 now have until 1 July 2026 to fully comply, giving them an extra 18 months beyond the original date. They must still prepare by testing uploads, cleaning data, working with software providers, and understanding XML requirements.
VatCalc · about 1 month ago
Effective 1 January 2026, Romania expands the RO e‑Factura reporting scope to include supplies to non‑resident VAT‑registered customers, shifts the invoice transmission deadline from five calendar days to five working days, and removes several compliance notification requirements. Suppliers using a personal numeric code (CNP) that started before 15 January 2026 must register in the mandatory RO e‑Factura Register, while VAT‑on‑receipt scheme businesses remain exempt from notification obligations until 30 September 2026.
Global VAT Compliance · about 1 month ago
The Romanian National Agency for Fiscal Administration (ANAF) has set key filing dates for January 2026, covering VAT registrations, returns, social contributions, withholding tax, and One‑Stop‑Shop (OSS) submissions. The deadlines vary by taxpayer type and transaction profile, with specific dates for quarterly VAT taxpayers, registration changes, and December 2025 related filings.
Républik IT · about 3 hours ago
The article reports that SAP’s newly approved Platform Agreed (PA) meets French e‑invoicing requirements, but users remain concerned about integration and fixed deadlines. It notes that the reform is already in place in Italy and Mexico and will be extended across the EU in the coming years, with full implementation in France scheduled for 2026.
