Romania's National Agency for Fiscal Administration (ANAF) has updated the mandatory RO e-Invoice registration procedure via two successive orders — OPANAF 59/2026 (Official Gazette no. 42, 20 January 2026) and OPANAF 378/2026 (Official Gazette no. 250, 31 March 2026) — expanding the scope of entities required to register in the mandatory RO e-Factura Register and revising Form 082 to serve as both a registration and deregistration request.

Scope Expansion: Non-Profits, Political Parties, Religious Organisations, and Farmers

From 1 July 2025, the following categories that are not already enrolled in the RO e-Invoice system and are not registered for VAT under Article 316 of the Fiscal Code must submit Form 082 and register in the mandatory RO e-Factura Register:

Associations and foundations established under Government Ordinance no. 26/2000, and other non-profit associations;
Political parties;
Religious cults;
Individual farmers applying the Special Regime for Farmers (Article 315¹ of the Fiscal Code).

CNP-Identified Individuals: Transitional Arrangements Until 1 June 2026

Suppliers and providers who are identified for tax purposes solely by their Personal Numerical Code (CNP) — including sole traders and individuals conducting economic activities — are subject to a transitional exemption under Article IX of Government Ordinance no. 6/2026. They are not required to use the RO e-Factura system until 1 June 2026.

However, two obligations apply within this transitional period:

Existing operators: CNP-identified individuals who had already commenced economic activities before 1 June 2026 and were not yet registered must submit Form 082 (Section III, third checkbox) no later than 26 May 2026. These persons are registered in the mandatory RO e-Factura Register with effect from 1 June 2026.

New operators from 1 June 2026: CNP-identified individuals commencing economic activities on or after 1 June 2026 must register before commencing operations. They are entered into the register within three working days of their request.

Deregistration Right for Already-Registered CNP Individuals

CNP-identified individuals who were already registered in the mandatory RO e-Factura Register and who are covered by the transitional exemption under Article IX paragraph (2) of OG 6/2026 have the right to request removal from the register. Removal takes effect on the date of submission of the request — there is no separate approval step. The request is made by submitting Form 082 with Section IV completed.

Registry Tracking: Registration and Removal History

OPANAF 378/2026 amends point 7 of the procedure to add a new subpoint (g), requiring that the mandatory RO e-Factura Register record, for each enrolled entity, the full history of registrations — specifically the date of registration and the date of any removal. This strengthens the traceability mechanism for tax authority oversight.

Form 082: Updated Model and Submission

The revised Form 082 — formally titled "Cerere privind înregistrarea în/scoaterea din Registrul RO e-Factura obligatoriu" (Request for registration in/removal from the mandatory RO e-Factura Register) — must be completed using the assistance program provided by the National Centre for Financial Information (Centrul Național pentru Informații Financiare) and submitted electronically through the official remote transmission channel. The form is archived in electronic format. Submissions are made under the penalties applicable to false declarations.

Penalties

False or incomplete submissions are subject to the sanctions applicable to the offence of false declarations under Romanian law, as stated in the form instructions. Specific penalty amounts for non-compliance with the mandatory e-invoicing obligations are governed by the underlying legislation (OUG 120/2021 as amended), not by OPANAF 378/2026 itself.

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Romania: ANAF Updates Mandatory RO e-Invoice Registration — Form 082 Expanded

CJEU Receives Romanian VAT Reference in Case C-413/26 (Prodalco Mat)