Fiscal subject related
Romania changed the deadline for sending e-invoices to RO e-Factura starting in 2026.
The issue is that 2025 invoices and 2026 invoices follow different rules.
For invoices issued on 31.12.2025, the old rule applies:
- Deadline = 5 calendar days
This means:
- Weekends and holidays count,
- The legal basis is GEO 120/2021 (valid until 31 Dec 2025).
So, if an invoice was issued on 31 December 2025, it must be sent to RO e-Factura by: January 4, 2026.
Even though this deadline falls in 2026, it is still calculated under the 2025 rule (calendar days).
The new 2026 rules do NOT apply retroactively.
From January 1, 2026, a new rule applies under GEO 89/2025:
- Deadline = 5 working days
This means:
- Saturdays, Sundays and public holidays do NOT count,
- The deadline is calculated using EU rules on time limits (Regulation 1182/71).
So, only business days are counted.
There is a clear legal cut-off:
|
Invoice date |
Deadline type |
|
Up to 31 Dec 2025 |
5 calendar days |
|
From 1 Jan 2026 |
5 working days |
An invoice issued on 31 Dec 2025 is still governed by the old law, even if the deadline ends in January 2026.
A working day under EU law:
Working days = all days except
- Saturdays,
- Sundays,
- Official public holidays in Romania.
So when counting the 5-day deadline in 2026, you skip those days.
In simple terms:
- 2025 invoices → send within 5 calendar days,
- 2026 invoices → send within 5 working days,
- Invoices from 31 Dec 2025 do NOT benefit from the new working-day rule, even if their deadline falls in January.
This avoids legal uncertainty and ensures companies are not penalized retroactively.
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