Romania – Electronic Invoicing: New Requirements from 2026

Recently adopted Ordinance GEO no. 89/2025 introduced important clarifications on e-invoice transmission deadlines and provisions that extend the scope of transactions subject to the digital tax reporting mandate. 

Reporting Clarification

The Ordinance, which came into force on January 1, 2026, provided much-needed clarification on the calculation of the e-invoice transmission deadline. The principal regulation initially set a period of five calendar days; the new Ordinance standardizes the deadline to five working days from the date of invoice issuance. 

This amendment is highly relevant to all taxable persons operating under the e-invoicing framework. The change also provides the large and medium enterprises with more flexibility with the invoicing and reporting flow, concerning the quantity of issued and received invoices. 

They aren’t obligated by default to handle the entire invoicing and reporting process within 5 days; 5 working days is a significant change. 

Extension of the Mandate 

For B2B transactions with a place of supply in Romania, all transactions must be reported to the e-invoice system. This also covers B2B transactions between a VAT-registered taxable person with a place of residence in the country (domestic business) and a non-resident VAT-registered business in Romania, where the place of supply is in the country. 

For these purposes, the supplier is obligated to:

• Report the invoice data(following the structured template) to the RO e-Factura system 
• Transmit the invoice to the foreign buyer using traditional commercial channels(PDF, email, post) 

The same rule applies to B2B domestic transactions when a non-resident business uses its Romanian VAT ID for transactional purposes.