Romania's Ministry of Finance has backed amendments to simplify the RO e-Invoice system, exempting individuals using personal identification codes, small-scale farmers, and foreign cultural institutes from mandatory electronic invoicing requirements while maintaining digitalisation goals.
Romania’s Ministry of Finance announced on 18 May 2026 that it has supported an amendment adopted in the Budget-Finance Committee of the Chamber of Deputies, which simplifies the rules for using the RO e-Invoice system.
The amendment, which modifies Emergency Ordinance no. 120/2021 on the national RO e-Invoice system, was taken up and supported by all members of the Committee.
These amendments aim to maintain the objectives of digitalisation and fiscal transparency, while avoiding the introduction of disproportionate administrative burdens for individuals or small-scale economic activities.
Individuals who obtain income from copyrights, agricultural activities, as well as foreign cultural institutes and centres operating in Romania based on intergovernmental agreements are exempt from the obligation to use e-Invoice.
The main proposed changes aim to:
- eliminating the obligation to use the RO e-Factura system for individuals who identify themselves for tax purposes by personal numerical code (CNP), and they will be able to use the system only optionally;
- exemption from the obligation to use the RO e-Invoice system for individual farmers who apply the special regime for farmers, given that they already use marketing books that ensure the traceability of operations and contain the mandatory information from the invoice;
- exempting cultural institutes and centres of other states that operate in Romania based on intergovernmental agreements, in the context of technical and administrative difficulties generated by the lack of a fiscal identification code;
- introducing the possibility of deletion from the RO e-Invoice registers for persons who no longer have the obligation or no longer wish to use the system.
Also, as a new element, individuals who identify themselves for tax purposes through their CNP will no longer be required to use the RO e-Factura system, use of which will remain optional, and individuals who are no longer required to use the system or no longer wish to use it will be able to request deletion from the RO e-Factura registers.
The proposed measures allow, at the same time, to preserve the optional nature of the system for people who wish to use RO e-Invoice and maintain the objectives of digitalisation, traceability and combating tax evasion assumed through the reforms carried out by Romania.
The Ministry of Finance emphasises that the process of fiscal digitalisation and the expansion of the use of electronic tools will continue, including through the development of ANAF’s digital systems and the simplification of services for taxpayers. At the same time, the fiscal framework must be adapted to economic and social realities, so that administrative measures are proportionate and predictable.
