Romania Ends E-Invoicing Grace Period

Romania has entered a new phase of its B2B e-invoicing programme, with the grace period for small taxpayers ending on 1st July 2026.

Until now, businesses with annual turnover below €500,000 benefited from a transitional period while adapting to the RO e-Factura system. That period has now expired.

From this point, ANAF can fully enforce the country's e-invoicing requirements, with penalties applying where businesses fail to comply.

The change marks an important milestone. Romania is moving from implementation towards routine compliance and enforcement.

Key points include:

• The grace period for small taxpayers has ended
• Domestic B2B invoices must continue to be reported through RO e-Factura
• Invoices must generally be submitted within five working days
• Late submission can result in financial penalties
• Issuing domestic B2B invoices outside RO e-Factura, where the mandate applies, can also attract sanctions

Romania is one of the first European countries to reach this stage following the introduction of mandatory B2B e-invoicing.

For businesses, the focus now shifts from becoming connected to remaining compliant every day. Organisations that relied on the transitional arrangements should ensure internal processes, ERP systems and service providers are consistently meeting the legal deadlines.

The development is another reminder that the work does not end once a mandate goes live. Enforcement is the next phase of every mature e-invoicing programme.

This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.