Romania's tax authority has extended the mandatory e-invoicing deadline for individual entrepreneurs to 1 June 2026, while introducing new deregistration options for those already enrolled in the system. The change affects service providers using personal numeric codes and requires existing businesses to register by 26 May 2026.
Romania’s tax authority, the National Tax Administration Agency (ANAF) has revised electronic invoicing regulations, granting individual service providers additional time to comply with mandatory registration requirements on 3 March 2026.
Government Ordinance 6/2026, issued on 30 January 2026, postponed the mandatory RO e-Invoice implementation until 1 June 2026 for individual suppliers using personal numeric codes. This extends the timeline originally established under Government Emergency Ordinance 89/2025, which required immediate registration before commencing business activities.
Individual entrepreneurs operating before 1 June 2026 must submit registration applications by 26 May 2026 at the latest. The system will process these requests within three working days, with registration becoming effective on 1 June 2026.
New deregistration option available
Individuals already enrolled in the RO e-Invoice Registry can now request removal from the system. ANAF has updated Form 082 to accommodate both registration and deregistration requests, with removal taking effect immediately upon submission. The registry will maintain historical records tracking both registration and deregistration dates for all participants.
Certain entities remain subject to mandatory registration by 1 July 2025, including:
- Nonprofit organisations, associations, and political or religious groups not registered for VAT
- Agricultural farmers under special tax regimes
- Individual service providers are identified by personal numeric codes
ANAF must finalise amendments to Presidential Order 3789/2024 within 30 days of the ordinance’s effective date. The revised regulations will be published in Romania’s Official Gazette following procedures outlined in Article 108 of Government Emergency Ordinance 120/2021.
Form 082 submissions must be completed electronically through the National Centre for Financial Information’s assistance program.
