Romania's ANAF updated electronic invoicing registration forms under Law No. 88, exempting individual farmers and CNP-identified suppliers from mandatory use while moving NGOs, associations, political parties, and religious institutions from optional to mandatory registration, effective 1 June 2026.
Romania’s National Agency for Fiscal Administration (ANAF) has published two draft orders for public consultation, which update the registration and deregistration forms, along with the related instructions, for the national electronic invoicing system (RO eFactura), including Form 081 and Form 082.
The proposed revisions reflect amendments introduced by Law No. 88 of 29 May 2026. Under Law No. 88, individual farmers and taxpayers identified by personal numerical codes are no longer mandated to use the system, though they may now choose to join the optional registry instead. Conversely, certain non-profit organisations, such as associations and political parties, remain part of the obligatory registry if they engage in economic activities.
The modifications introduced by Law No. 88 regarding both the mandatory and optional RO e-Factura registries come into effect on 1 June 2026.
Updates to Form 082 (Mandatory Registry)
Romania has exempted individual farmers and suppliers identified by personal identification number (CNP) from mandatory use of the RO e-Factura electronic invoicing system.
Entities previously forced to register can now request deregistration via Form 082, effective the first day of the following month.
Going forward, Form 082 will primarily serve NGOs, associations, foundations, political parties, and religious institutions not registered for VAT—these must request mandatory enrollment within 3 days before commencing economic activities launched after 30 June 2025.
Updates to Form 081 (Optional Registry)
Romania is expanding and tightening rules around its e-Factura electronic invoicing system. Foreign cultural institutes and individual farmers can now permanently opt in to the system voluntarily.
CNP-identified suppliers can formally opt in using Form 081, with enrollment taking effect the first day of the following month. The form is being updated to also allow entities to withdraw from optional use.
NGOs, foundations, political parties, and religious institutions are being moved from optional to mandatory use—they had a one-year grace period ending 30 June 2025, but must now use e-Factura for all invoicing.
Earlier, Romania’s Parliament approved Law No. 88 on 29 May 2026, bringing Government Emergency Ordinance No. 128/2024, originally issued on 7 November 2024, into effect. The legislation modernises the national RO e-Invoice system by updating digital invoicing rules for businesses and individuals and introducing several new exemptions.
