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 system, making e-Invoice fully mandatory rather than optional.
Romania e-Invoice Rules in 2026: Deadlines and Fines
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
1732
Content accuracy validation date:
10.02.2026
Content accuracy validation time:
09:00h
From January 1, 2026, all businesses and individuals must send invoices through Romania’s e-Invoice (e-Factura) system. The obligation applies to B2B, B2C and B2G transactions. Failure to comply can result in fines.
Important points:
- B2B and B2C invoices must be sent via e-Invoice within 5 working days,
- B2G invoices must be sent via e-Invoice or they cannot be paid,
- Fines depend on the size of the taxpayer,
- Rules are set by GEO 120/2021.
From January 1, 2026, invoices issued in B2B and B2C transactions must be transmitted via e-Invoice:
- Within 5 working days from the invoice issue date,
- Or within 5 working days from the legal invoice issuance deadline.
Only working days count (weekends and public holidays are excluded).
If one or more invoices are sent late:
-
Large taxpayers: 5,000–10,000 lei (≈ €1,000–2,000),
-
Medium taxpayers: 2,500–5,000 lei (≈ €500–1,000),
-
Small taxpayers & individuals: 1,000–2,500 lei (≈ €200–500).
In B2B transactions only:
- If the issuer does not send the invoice via e-Invoice, the fine is 15% of the invoice value,
- The same 15% penalty applies to the recipient if they receive and record a non-e-Invoice.
B2G invoices (business → government)
Transmission rules
- Invoices must be sent through e-Invoice,
- There is no explicit deadline, but…
A public authority may only pay an invoice if it was sent via e-Invoice.
If payment is made without an e-Invoice:
- Fine for the public authority: 500–1,000 lei (≈ €100–200),
- Any illegal payment must be recovered with interest and late-payment penalties.
Public institutions must:
-
Receive and download invoices from e-Invoice,
-
Process the invoice electronically,
-
Verify legality, accuracy and compliance.
From 2026, e-Invoice compliance is no longer optional in Romania:
- 5 working days is the standard deadline for B2B and B2C,
- No e-Invoice = no payment in B2G,
- Fines range from ~€200 to €2,000, plus 15% of invoice value in serious B2B cases.
Other news from Romania
Romania Softens RO e-TVA Rules After Business Concerns
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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
Romania: Exceptions to Cash Register Requirements in 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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
Overview of Romania’s Tax Inspections (ANAF Inspections)
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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: Individuals not Required to Use the RO e-Invoice system until June 1, 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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
Romania Postpones RO e-Factura Enforcement for Small Businesses
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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
Romania: New Payment and Banking Rules from January 1, 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
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