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 annual reporting to continuous, ongoing monitoring.
Romania: Individuals not Required to Use the RO e-Invoice system until June 1, 2026
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Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
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2201
Content accuracy validation date:
12.02.2026
Content accuracy validation time:
08:04h
The Romanian Government has introduced a transition period for the RO e-Invoice system, giving individuals who carry out economic activities time to adapt until June 1, 2026.
Until this date, individuals identified by CNP (not CIF) are not required to use the RO e-Invoice system.
The transition period is intended to:
- give taxpayers time to adapt,
- allow testing and stabilization of the RO e-Invoice platform,
- ensure equal treatment with individual farmers, who already benefit from a similar postponement.
All mandatory e-Invoice obligations will apply only after June 1, 2026, unless further changes are made by law.
GEO 89/2025 does not affect only companies. It also has an important impact on individuals who issue invoices, such as PFAs (self-employed individuals) and other self-employed persons.
The main change is not just technical. It fundamentally changes how the tax authority monitors individual economic activity.
Before, ANAF usually received income information:
- with a delay,
- in aggregated form,
- often only after the end of the year, through annual declarations.
With RO e-Invoice, this changes completely.
Under the new rules:
- invoices issued by individuals are generated and sent using the CNP,
- each invoice is transmitted directly to ANAF,
- each transaction becomes immediately visible and traceable.
Instead of annual or delayed reporting, ANAF now receives transaction-level data in real time. This greatly reduces the possibility of omissions, errors, or later “corrections”.
RO e-Invoice is no longer just a document transmission tool. It becomes a real-time reflection of an individual’s economic activity.
As a result:
- waiting to “fix things later” becomes risky,
- compliance must be monitored continuously,
- accurate and up-to-date records are more important than ever.
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