ANAF introduces updated registration procedures for Romania's mandatory electronic invoicing system, establishing new deadlines for non-profits, farmers, and individuals while allowing temporary exemptions for CNP-identified taxpayers until June 2026.
Romania’s National Agency for Fiscal Administration (ANAF) published a draft order on 16 January amending Order No. 3789/2024, which governs the mandatory RO e-Invoice Register. The update introduces revised procedures and a new Form 082 that allows taxpayers to both register and deregister from the electronic invoicing system.
The changes stem from Government Emergency Ordinance No. 89/2025, published on 24 December 2025, which amended GEO No. 120/2021 governing the RO e-Invoice system. The modifications expand registration obligations to additional taxpayer categories while establishing clear timelines and procedures.
New registration deadlines for different categories
Several groups face mandatory registration with specific effective dates. From 1 July 2025, associations and foundations established under OG 26/2000, other non-profit organisations, political parties, and religious cults not registered for VAT must join the system. Individual farmers operating under the Special Regime for Farmers are also required to register from the same date.
Individuals identified solely through their Personal Numerical Code (CNP) face different requirements. These taxpayers are exempt from using RO e-Invoice until 1 June 2026. However, those starting economic activities before that date must submit Form 082 by 26 May 2026 at the latest, with their registration becoming effective on 1 June 2026.
Removal process and technical requirements
CNP-identified individuals already registered have the right to request removal from the registry until the June 2026 deadline. When approved, removal takes effect immediately from the submission date.
Form 082 must be completed using ANAF’s assistance program and submitted electronically through the National Centre for Financial Information. New entities beginning economic activities must register beforehand and typically receive enrollment within three business days.
The registry will now maintain historical records tracking exact registration and removal dates for all taxpayers, improving transparency. Forms can be filed directly by taxpayers or through legal representatives, though submitting false or incomplete information carries penalties for fraudulent declarations.
These administrative updates aim to streamline Romania’s transition to mandatory digital invoicing across various professional and organisational categories.
