Romania is easing its grip on mandatory e-invoicing, exempting farmers, small suppliers, and foreign cultural bodies from strict compliance while simplifying how transactions with everyday customers are handled. The overhaul, formalised on 29 May 2026, reflects a deliberate pivot toward digital modernisation without crushing administrative burden on individuals and small-scale operators.
Romania’s Parliament formally approved sweeping amendments to its electronic invoicing framework through Law No. 88, which brings Government Emergency Ordinance No. 128/2024 into effect on 29 May 2026. The changes, originally issued on 7 November 2024, modernise how businesses and individuals handle digital invoices under the national RO e-Invoice system while introducing several notable exemptions.
Who gets a break?
The new rules introduce relief for several groups previously bound by strict compliance requirements. Individual farmers operating under the Special Tax Regime for farmers—defined in Law No. 227/2015—are now fully exempt from using the RO e-Invoice system.
Similarly, suppliers identifying themselves for tax purposes using personal identification numbers (rather than VAT codes) face no mandatory obligation to submit invoices digitally, though they may choose to do so if they wish.
A second key exemption covers cultural institutions from other countries operating in Romania under bilateral agreements. These bodies are not required to use the national system unless their business partners specifically opt in.
Changes for everyday transactions
When a Romanian business sells goods or services to a private individual who doesn’t provide a tax identification code, the transaction now falls under B2C (business-to-consumer) rules. For customers who don’t identify themselves at all, suppliers must issue invoices using a placeholder code of thirteen zeros instead of an actual tax number. Those invoices still follow standard submission rules under Law No. 227/2015, except where customers have voluntarily registered in the optional RO e-Invoice register.
Electronic payment cards and vouchers with balances below 10 lei that expire by 31 March 2027 may be replaced at the customer’s request, removing a source of minor administrative friction for consumers with small unused balances.
Register system explained
The overhaul establishes three registry tracks: a mandatory register, an enforcement register, and an optional register. Suppliers not technically required to use the system but already listed on the mandatory register can now request removal. The same applies to those in the optional register. Once approved, removal takes effect on the first of the following month.
Importantly, both the optional and mandatory registers will be made public and published on the National Agency for Fiscal Administration’s website, ensuring transparency and preventing duplicate registrations.
These amendments take effect on the first day of the month following the law’s publication in Romania’s Official Gazette. Within 30 days, the National Agency for Fiscal Administration must issue a revised operational procedure governing registration and administration of all three registers. This fresh guidance will be published in the Official Gazette, Part I, ensuring all stakeholders have clear rules to follow.
Earlier, Romania’s Ministry of Finance backed an amendment adopted by the Budget-Finance Committee of the Chamber of Deputies to simplify the use of the RO e-Invoice system. The changes aim to support ongoing digitalisation and improve fiscal transparency while avoiding excessive administrative burdens, particularly for individuals and small-scale economic activities.
