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 From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework.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