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