ANAF has published Order No. 378/2026 (Official Gazette No. 250, 31 March 2026), amending and supplementing Order No. 3789/2024. The key changes are:
Restructured Form 082: The form’s title and scope have been updated to function as a combined registration and deregistration request. Previously covering only registration, Form 082 now also enables eligible taxpayers to request removal from the mandatory register.
Historical enrolment data added to the register: A new data field has been introduced under point 7 of the procedure, requiring the register to record the date of enrolment and the date of removal for each taxpayer — providing a complete history of participation.
Transitional provisions for CNP-identified operators (new Chapter V): A new chapter has been added to address CNP-identified suppliers and service providers specifically, setting out their obligations and rights in the period leading up to 1 June 2026.
Form 082 applies to entities not already enrolled in the RO e-Invoice system by virtue of VAT registration. This includes:
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Associations, foundations, non-profit organisations, political parties, and religious denominations not registered for VAT — with e-invoicing obligations applying to invoices issued from 1 July 2025.
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Individual farmers applying the Special Regime under the Fiscal Code — likewise from 1 July 2025.
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Suppliers and service providers identified for tax purposes by CNP (personal numeric code), including sole traders and authorised natural persons — with obligations applying from 1 June 2026.
Deadlines
|
Date |
Obligation |
|---|---|
|
26 May 2026 |
Suppliers/Providers who identify themselves for tax purposes by their personal identification number, who started carrying out economic activities before June 1, 2026, are required to request registration in the mandatory RO e-Invoice Register |
|
1 June 2026 |
Mandatory e-invoicing obligations take effect for CNP-identified suppliers and service providers |
|
Before commencing operations (from 1 June 2026 onwards) |
New entrants in this category must register before beginning economic activity; ANAF will process registrations within three working days |
Impact on Businesses
Operators working with or on behalf of CNP-identified economic actors — such as sole traders and authorised natural persons — should verify whether any counterparties fall within the newly mandated categories and ensure their invoicing workflows are compatible with the RO e-Invoice platform ahead of the 1 June 2026 effective date.
Non-VAT-registered entities such as associations and foundations that engage in commercial activities and have not yet registered should note that their obligation under Form 082 applied from 1 July 2025. Those not yet enrolled should address this without delay.
CNP-identified individuals already enrolled who wish to take advantage of the deregistration right introduced by OG 6/2026 must act before 1 June 2026.
For future updates on Romania and similar developments in other countries, follow our Regulatory Analysis page.
