Romania – E-Invoicing Obligation for Small Traders

The Romanian Government adopted an ordinance postponing the effective date of mandatory e-invoicing for natural persons, fiscally identified, who are engaged in taxable activity. 

The previously adopted Ordinance stipulated that, by January 15, 2026, this category of economic operators is required to comply with the e-invoicing requirements. However, given various technical challenges, the Government postponed this obligation. 

The new effective date for this category of taxpayers to adhere to the e-invoicing system is June 1, 2026. To remind you, this category of taxpayers includes many natural persons engaged in various economic activities. The responsible groups in this category are classified by their sole-trader activity type. 

In this category, we find individuals who earn income through digital channels, including influencers, photo/video editors, content creators, and more. Individuals grouped by economic activity are required to register on the e-invoicing platform and report their transactions using the e-invoice template. 

This group of taxpayers, prior to their obligation to report their transactions digitally, must register on the Portal managed by the Fiscal Authority. After registration, these taxpayers must submit all invoices through the RO e-Factura system, regardless of whether their customers are legal or natural persons. 

Failure to comply with e-invoicing obligations may result in penalties of 15% of the invoice value for B2B transactions or fines ranging from LEI 1,000 to 2,500 for B2C transactions.

The e-invoicing compliance duties also extend to natural persons (individuals) who engage in economic activities subject to the mandatory shift to electronic invoicing. These obligations, which will take effect after the latest postponement, by June 1, 2026, are relevant to both e-invoice issuers and recipients. 

If the e.g., digital content creator fails to issue an e-invoice to this client(legal VAT-registered person), the buyer cannot claim input tax credits on paper based invoice.