Romania’s Government Emergency Ordinance 89/2025, published on December 23, 2025, introduces important clarifications to the country’s e-invoicing mandate without creating new obligations for taxpayers currently in scope of the mandate. The ordinance primarily addresses gaps in existing legislation and standardizes transmission deadlines across B2B and B2C transactions.
Key changes
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5 working day transmission deadline
Previously, B2B invoices were required to be transmitted within 5 calendar days, while B2C transactions had no clearly defined deadline. From January 2026 an unified requirement is established and both B2B and B2C electronic invoices must now be transmitted within 5 working days of issuance.
The shift from calendar days to working days for B2B transactions offers suppliers slightly more flexibility, particularly around weekends and public holidays.
This change affects all Romanian established taxpayers issuing electronic invoices through the RO e-Factura system as well.
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Reporting requirements for B2B invoices issued to non-established VAT registered entities
The authorities have now clarified that domestic B2B invoices issued to buyers who identify themselves with a VAT ID (even if they are not established in Romania) must be transmitted through the RO e-Factura system. However, suppliers must continue to make these invoices available to their customers using traditional methods, i.e. outside the RO e-Factura system.
Intra-community transaction remain an exception and therefore out-of-scope.
As a result, this amendment does not introduce a new obligation for taxpayers, since these transactions were already subject to the e-reporting requirement. Instead, the legislative change serves to clarify the obligations of Romanian-established suppliers in these scenarios.
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Individual Supplier Registration Requirement
The ordinance introduces a new registration obligation for individual entrepreneurs who identify themselves using their personal identification number (CNP – Cod Numeric Personal). From January 2026 these individuals must register in the RO e-Invoice Register before starting economic activities and comply with all e-invoicing transmission requirements once registered.
To learn more about Romania e-invoicing visit our Romania e-invoicing dedicated webpage.
