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