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.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Sharedserviceslink · 12 days ago
Romania has ended the grace period for small taxpayers in its B2B e-invoicing programme, effective 1 July 2026. From this date, ANAF can enforce the e-Factura requirements and impose penalties for non-compliance, requiring all domestic B2B invoices to be submitted within five working days.
The Invoicing Hub · 14 days ago
Romania: The grace period for small and micro-enterprises under €500,000 ends on 1 July 2026, imposing full compliance audits and fines. B2C transactions now require invoices outside the RO-eFactura system unless the customer registers, with a 13-zero code mandatory.
1stopVAT · 17 days ago
Romania's 2026 e-invoicing law changes B2C reporting rules, exempting suppliers from reporting when customers lack a tax ID. From 1 July 2026, suppliers may use a 13-zero code for non-TIN customers. Penalties of 15% apply if retailers fail to issue e-invoices when customers provide a firm TIN.
SniTechnology · 27 days ago
Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.
VatCalc · 4 months ago
Romania’s new e-VAT pre-filled return system requires taxpayers to approve a monthly list of VAT transactions derived from e-invoicing and SAF‑T and reconcile it with their regular VAT return. The penalty‑free soft launch ran from August 2024 to 1 January 2025, giving 20 days to explain discrepancies, and new measures under GEO No. 13/2026 will suspend ANAF’s risk‑classification communication until 31 December 2026.
Teaha · 5 months ago
In Romania, any cash or card payment to individuals triggers the requirement to use an electronic fiscal cash register, regardless of how often the transaction occurs. The only exemption is when all receipts and payments are made exclusively through bank accounts. Certain entities must also accept card payments via POS terminals unless they rely solely on bank transfers. B2B cash receipts can be documented by invoice and receipt without a fiscal receipt.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
They must file VAT returns on 13 January 2026 and transition to monthly reporting.
By 20 January 2026.
31 January 2026.
Primary source
Read the full article at Global VAT ComplianceThis summary was published on VATfaqs.com on 12 January 2026. It relates to VAT developments in Romania. The original source is Global VAT Compliance.
