Romania Delays Enforcement for Small Taxpayers to July 2026
Romania’s ANAF (Agenția Națională de Administrare Fiscală) confirmed that micro and small enterprises (turnover < €500,0000) now need to be live on Romania’s e-invoicing system, RO e-Factura, 1st July 2026.
The initial date for readiness was 1st January 2025
This delay of 18 months provides micro businesses and SMEs more time to deal with the technical implementation needed to send, receive and store B2B electronic invoices.
Romania was one of the early adopters of B2B e-invoicing mandates, going live in January 2024 for large taxpayers. Its B2B mandate architecture was designed before ViDA would come into force in April 2025.
By 2035 Romania will need to harmonise its centralised clearance model with the proposed ViDA reforms.