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 the same real-time clearance requirements as larger taxpayers from mid-2026.
Romania Postpones RO e-Factura Enforcement for Small Businesses
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
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41
Content accuracy validation date:
06.02.2026
Content accuracy validation time:
08:45h
Romania has delayed full enforcement of its RO e-Factura clearance e-invoicing system for small taxpayers.
RO e-Factura has already been mandatory for most domestic B2B transactions since July 2024 and was extended to B2C invoice reporting from January 2025. The system itself is not changing.
What has changed is the enforcement timeline for smaller businesses.
Businesses with annual turnover below EUR 500,000 will not face full enforcement until: July 1, 2026.
This gives small and micro enterprises around 18 extra months to prepare.
This is not an exemption and not an opt-out from RO e-Factura.
Small taxpayers are still within the scope of the system. The difference is that penalties and strict controls are postponed, not removed.
Businesses should already be:
- Testing RO e-Factura submissions,
- Improving invoice data quality,
- Working with software or ERP providers,
- Understanding the required XML format,
- Adjusting internal invoicing processes.
From July 1, 2026, small taxpayers will be expected to operate exactly like larger businesses do today, with real-time clearance via ANAF.
Romania’s centralised clearance model will eventually need to align with the EU’s VAT in the Digital Age (ViDA) reforms and future Digital Reporting Requirements, expected later in the decade.
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