Romania: RO e-Factura Submission Deadlines Around January 1, 2026

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 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.