Romania — Opanaf 378 registration procedure

Order of the President of ANAF (OPANAF) No. 378/2026 updates the procedure for organising and registering in the mandatory RO e-Factura Register and the model of form (082), extending the register to associations, foundations and other non-profit entities, political parties and religious organisations not registered for VAT, and individual farmers under the special regime; CNP-identified taxpayers already carrying on activity before 1 June 2026 had to submit form 082 by 26 May 2026, with the e-Factura reporting obligation for these persons applying from 1 June 2026.