Romania lets farmers under the special VAT regime leave the mandatory RO e-Factura register

What changed in detail

ANAF publishes the annex to Form (082), Cerere privind înregistrarea în/scoaterea din Registrul RO e-Factura obligatoriu — Anexa nr. 1, being Anexa nr. 2 to OPANAF nr. 3789/2024 — under a filename that encodes the amending order, A2_OPANAF_1020_2026.pdf.

The published form carries three applicant categories on its first page. Alongside associations, foundations, political parties and religious bodies not registered for VAT, and suppliers with no obligation to use the system who were entered in the register, it now lists individual farmers applying the special regime for farmers in art. 315^1 of Law 227/2015 who were entered in the mandatory RO e-Factura Register for invoices issued from 1 July 2025 and who ask to be removed from it.

Section IV of the form, the removal request, is made under art. 108(2) of OUG nr. 120/2021, and records that persons with no obligation to use the system who were entered in the register are removed from the 1st day of the month following the month in which they requested removal. The completion instructions repeat the farmer category and give the same removal date. Registration in the other direction is unchanged: entities that must join before starting economic activity are entered within three working days of asking.

The evidence for this record is the amended annex hosted by ANAF, which implements the mechanism. The order’s own preamble, publication reference and effective date were not located at an official source for this record.

What it means

This is an opt-out, not an exemption. A farmer under the special regime who was swept into the mandatory register in July 2025 stays in it — with the obligations that follow — until Form (082) is filed and processed. Nothing falls away automatically.

The timing rule rewards filing early in the month: removal takes effect from the 1st of the month after the request, so a form submitted on the 2nd buys almost a further month of obligation.

The same section covers suppliers who never had to use RO e-Factura but were registered anyway, which is a larger group than the farmers and the one least likely to know it is in the register. Treat the commencement of the amending order as unsettled until it is read in the Monitorul Oficial.