Romania amends the optional RO e-Factura register rules with ANAF Order 1021/2026
This page records one dated change. For the rules in Romania as they stand today, see the Romania guide →
- Jurisdiction
- Romania
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 3 September 2026
- Effective
- 3 September 2026
- Authority
- Agenția Națională de Administrare Fiscală (ANAF)
- Systems
- Invoicing, Reporting
- Verified
- Fetched from official source · medium confidence
Suppliers and providers in the optional RO e-Factura register, and non-profit bodies not VAT-registered under art. 316 of the Fiscal Code.
No action - monitoring only (relevant only to non-VAT-registered entities and CNP-identified suppliers using RO e-Factura).
InvoicingReporting
ANAF Order No. 1021/2026 (Monitorul Oficial Partea I nr. 743 of 3 September 2026, in force 3 September 2026) amends OPANAF 3788/2024 on the optional RO e-Factura register: form (081) is retitled to cover registration in and removal from the register; suppliers/providers identified for tax purposes by personal numeric code (CNP) are added as an eligible optional category; registered suppliers can request removal (effective the first day of the following month); and associations, foundations, other non-profit bodies, political parties and religious denominations not VAT-registered under art. 316 Fiscal Code that were in the optional register are removed by the IT system and entered in the mandatory register. The order does not itself change VAT rates, e-TVA or the VAT return (Form 300); a separate ANAF procedure on ex-officio VAT assessment for unfiled Form 300 was reported by a trade tracker but not confirmed (see watching).
What changed in detail
ANAF Order No. 1021/2026, published in Monitorul Oficial Partea I nr. 743 of 3 September 2026 and in force from that date, amends OPANAF 3788/2024 on the optional RO e-Factura register.
Four changes are made. Form (081) is retitled so that it covers both registration in the register and removal from it. Suppliers and providers identified for tax purposes by a personal numeric code (CNP) become an eligible category for optional registration. Suppliers already in the register can request removal, which takes effect on the first day of the following month. Associations, foundations, other non-profit bodies, political parties and religious denominations that are not VAT-registered under art. 316 of the Fiscal Code and were in the optional register are removed by the IT system and entered in the mandatory register.
The amendments concern the register procedure.
What it means
The practical effect falls on two groups. Individuals and sole providers identified by CNP now have a route into the optional register, and anyone already in it gains a defined exit route, with removal biting from the first day of the next month rather than immediately.
The more consequential change is for non-VAT-registered non-profits, religious bodies and parties that were registered voluntarily: they are moved by the system, not by choice, into the mandatory register. Check your status rather than waiting for a notice. The order is about the register, not about VAT liability, so it should not be read as changing any VAT filing duty.
Proof
d) furnizorii/prestatorii care se identifică fiscal prin cod numeric personal;d) suppliers/providers who are identified for tax purposes by a personal numeric code;
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