E-invoice for individuals from June 1, 2026: who is still obliged to issue invoices and how to register

As Romanian citizens prepare for the expanded implementation of the RO e-Factura system from June 1, 2026, the Ministry of Finance has introduced crucial amendments aimed at easing the administrative burden on individuals. This move, championed by the Ministry and adopted by the Budget-Finance Committee, reflects a nuanced approach to digitalizing fiscal processes.

The core of the RO e-Factura system remains its application to organized economic activities. This means that PFA, II, IF, and other fiscally registered economic entities will continue to be obligated to issue and transmit invoices exclusively through this electronic platform when dealing with other economic operators. This ensures a streamlined and controlled fiscal environment for businesses.

However, the significant development is the exemption granted to individuals earning income from copyrights and agricultural producers operating under special regimes. These categories are now moved to a voluntary usage model, significantly reducing the administrative impact on their often occasional or non-commercial income. This adjustment acknowledges the diverse nature of economic activities within Romania and aims to prevent undue hardship.

For those who are obligated, the registration process involves several steps through the ANAF's Virtual Private Space (SPV), requiring a qualified digital certificate and the submission of the RO e-Factura registration form (082). Once approved, these taxpayers will exclusively use the electronic system for invoicing. This ongoing digitalization, as reported by Adevărul, demonstrates Romania's commitment to modernizing its tax administration, focusing enforcement on areas with higher fiscal risk while offering flexibility elsewhere.