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.
From 1 January 2026, suppliers must submit RO e‑Factura invoices for supplies of goods and services made in Romania to taxable persons that are not established locally but are registered for VAT in Romania.
The deadline moves from five calendar days to five working days, calculated from the invoice issue date or statutory issuance deadline under Article 319(16).
Taxpayers no longer need to submit evidence of internal reconciliations for discrepancies identified in RO e‑VAT Compliance Notifications, and partial or non‑provision of clarification data is no longer a VAT risk indicator.
Until 30 September 2026.
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