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Public Romania Author: Ivana Picajkić
Romania has approved draft changes that would make RO e-Invoice optional for certain taxpayer categories, reducing mandatory compliance obligations and allowing voluntary registration or deregistration.
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Fiscal subject related

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Content accuracy validation date: 08.06.2026
Content accuracy validation time: 08:20h

Romania’s Chamber of Deputies has approved amendments to the RO e-Invoice framework that would exempt several categories of taxpayers from mandatory use of the electronic invoicing system.

Under the adopted changes, the use of RO e-Invoice would become optional for individuals identified through a personal identification number (CNP) who issue invoices in B2B, B2C, or B2G transactions, farmers applying the special VAT regime, and foreign cultural institutes operating under intergovernmental agreements.

The reform significantly reduces the number of taxpayers required to transmit invoices through the RO e-Invoice platform. For affected taxpayers, this could eliminate the need for investments in e-invoicing software, electronic signatures, and system integrations with the Romanian tax authority (ANAF).

The legislation also introduces an optional participation mechanism. Taxpayers wishing to continue using RO e-Invoice voluntarily will be able to register in a dedicated optional e-Invoice register. Registration will take effect from the first day of the month following the application.

In addition, taxpayers already registered in the system will be able to request deregistration from both mandatory and voluntary RO e-Invoice registers, providing greater flexibility in managing compliance obligations.

If enacted, the changes would represent a significant shift in Romania’s e-Invoicing strategy, moving certain taxpayers from mandatory to voluntary participation. The measure is expected to reduce compliance costs and administrative burdens for individuals, small-scale activities, and other exempt entities. However, the amendments are not yet in force and must still be promulgated and published in the Official Gazette. Until then, current RO e-Invoice obligations remain unchanged.

 

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