Overall, the changes aim to integrate fiscal devices with national IT systems, reduce administrative burdens, and strengthen compliance through increased transparency and automation. Romania is preparing a major reform of its fiscalization system through a draft Government Decision that introduces digital tax receipts, enhanced reporting, and simplified compliance rules for businesses. The reform... Read more

Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework. Romania’s tax authority (ANAF) is updating its pre-filled VAT return form... Read more

Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies. Romania... Read more

A fiscal cash register is required for sales to final consumers paid in cash or by card at the place of sale, while businesses receiving payments exclusively by bank transfer or selling only to companies may issue fiscal invoices instead. Under GEO 28/1999, numerous exemptions apply (e.g., transport, liberal professions, utilities collection, vending machines, and certain services), but when cash... Read more

Before a tax inspection begins, the tax authority must notify the taxpayer in writing at least 30 days in advance for large taxpayers and 15 days for others, and the inspection may only cover taxes and periods still within the statutory limitation period. During the inspection, taxpayers have extensive rights (including postponement, information, and professional assistance) and clear obligations... Read more

Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more

From 1 January 2026, Romania requires all B2B, B2C, and B2G invoices to be transmitted through the RO e-Factura system, with B2B and B2C invoices due within 5 working days, and B2G invoices payable only if submitted via e-Invoice. Non-compliance triggers tiered fines by taxpayer size and, in B2B cases, a 15% penalty of the invoice value for issuers or recipients handling invoices outside the syst... Read more

Romania has postponed full enforcement of its RO e-Factura clearance system for small taxpayers (turnover below €500,000) until 1 July 2026, while the system itself remains mandatory and unchanged for B2B and B2C invoice reporting. This is a penalty deferral, not an exemption, and small businesses are still expected to test, adapt systems, and improve data quality now, as they will be subject to... Read more

From 1 January 2026, all Romanian businesses, including companies, PFAs and individual enterprises, must have an active bank or Treasury account and accept electronic payments such as cards and app-based transfers, regardless of their turnover. Cash-only operations will be treated as high-risk, and failing to comply can lead to fiscal inactivity and the loss of VAT and invoicing rights. Romania is... Read more

Romania introduced a new 5-working-day deadline for sending invoices to RO e-Factura from 1 January 2026, while invoices issued up to 31 December 2025 remain subject to the old 5-calendar-day rule even if their deadline falls in 2026. This creates a clear legal cut-off: 2025 invoices must be reported within calendar days, and only 2026 invoices benefit from the working-day calculation. Romania cha... Read more

Starting 1 January 2026, Romania will require all retailers and traders to accept card and electronic payments, making cash-only operations no longer permitted. Under Law No. 239/2025, the previous RON 50,000 cash-receipt threshold is abolished, obliging businesses of all sizes and sectors—including public institutions and utility providers—to accept debit, credit, prepaid cards, and other electronic payment methods. Read more

For 2026, Romanian companies must comply with updated cash payment and receipt limits under Law no. 70/2015 as amended by Law 239/2025, which sets strict ceilings for cash transactions, prohibits splitting payments to bypass limits, and requires partial or full use of non-cash methods for higher-value invoices. The rules also cap the amount of cash that can be held in company cash registers and impose specific limits for transactions between companies and individuals, with loans generally required to be settled exclusively through non-cash payments. Read more

Romania is considering introducing a mandatory repairability index label for certain electrical and household appliances, requiring a standardized 1–10 score to be displayed alongside existing energy labels in both physical and online retail environments. The proposal, which is still under legislative discussion with no confirmed implementation date, would mainly affect manufacturers and importers... Read more

Romania is exploring the introduction of virtual cash registers, a software-based alternative to traditional fiscal hardware, but the concept remains only a proposal with no approved legislation or technical rules as of December 2025. Read more

Romania has extended the suspension of fines for issuing fiscal receipts without mandatory QR codes until November 1, 2026, giving businesses more time to update and certify approximately 900,000 fiscal devices. While the QR-code requirement remains legally in force, the government paused enforcement due to nationwide implementation challenges and the need for distributors to complete software and... Read more

S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more