Resources

Romanian tax calendar 2026–2027

The e-Factura, SAF-T (D406), RO e-TVA, e-Transport and ViDA dates that matter for companies in Romania, each with its legal act and a link to the source.

Last updated:

This page is for information only and is not tax advice. Check the linked legal acts or talk to your accountant before you act on them.

In forceScheduledWatch“Watch” marks dates whose follow-up has not been published yet.

2026

Changes that apply this year.

  1. e-FacturaIn force

    e-Factura: 5 working days to send an invoice

    The deadline for sending invoices to RO e-Factura is 5 working days. Until the end of 2025 it was 5 calendar days.

    Legal act
    OUG 89/2025 of 23.12.2025 (MO 1203/24.12.2025)

  2. SAF-T (D406)In force

    SAF-T (D406): no grace period in 2026

    There is no grace period for D406 in 2026: it is due by the last day of the month following the reporting period. ANAF updated the SAF-T schema and the DUK validator on 16–19.02.2026.

    Legal act
    ANAF Order 1783/2021 (MO 1073/09.11.2021)

  3. RO e-TVAIn force

    RO e-TVA: compliance notifications and risk-based selection repealed

    Since the start of 2026, taxpayers no longer have to answer the “Notificarea de conformare” (OUG 89/2025). OUG 13/2026 repeals the OUG 70/2024 provisions on the notification and on selecting taxpayers for checks through risk analysis. ANAF still prepares the pre-filled VAT return. Assigning and communicating tax risk classes is suspended until 31.12.2026.

    Legal act
    OUG 13/2026 (MO 181/09.03.2026); OUG 89/2025; OUG 70/2024

  4. e-FacturaIn force

    e-Factura becomes voluntary for individuals identified by CNP

    OUG 89/2025 extended e-Factura to individuals identified by CNP, with registration from 15.01.2026; OG 6/2026 moved the date to 01.06.2026. Law 88/2026 makes it voluntary from 01.06.2026. PFAs and companies must still send their invoices to individuals (B2C) through e-Factura.

    Legal act
    Law 88/2026 (MO 459/29.05.2026), art. III pt. 8; OUG 89/2025; OG 6/2026

  5. e-FacturaIn force

    e-Factura: registration procedure and form 082 updated

    ANAF Orders 1020/2026 and 1021/2026 change the procedure for the RO e-Factura registries and form 082. They were published in Monitorul Oficial no. 706 of 25.08.2026.

    Legal act
    ANAF Orders 1020/2026 and 1021/2026 (MO 706/25.08.2026)

  6. e-FacturaWatch

    EU derogation for mandatory RO e-Factura ends

    The EU decision that allows Romania to require electronic invoices from suppliers registered in Romania applies from 01.01.2024 until 31.12.2026, or until national ViDA rules apply, if that is earlier.

    Watch item: As of 31.10.2026 we found no public information on an extension or on a new legal basis from 2027.
    Legal act
    Council Implementing Decision (EU) 2023/1553

2027 and later

Milestones of the EU VAT in the Digital Age (ViDA) package.

  1. ViDA (EU)Scheduled

    ViDA: OSS and IOSS clarifications

    Clarifications to the One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes apply.

    Legal act
    Directive (EU) 2025/516 (ViDA)

  2. ViDA (EU)Scheduled

    ViDA: platform rules and single VAT registration

    VAT rules for platforms in short-term accommodation rental and passenger transport, and a single VAT registration in the EU.

    Legal act
    Directive (EU) 2025/516 (ViDA)

  3. ViDA (EU)Scheduled

    ViDA: digital reporting for cross-border B2B transactions

    Digital reporting requirements (DRR) apply to cross-border B2B transactions in the EU.

    Legal act
    Directive (EU) 2025/516 (ViDA)

  4. ViDA (EU)Scheduled

    ViDA: national real-time reporting aligned with the EU model

    National real-time reporting systems must be brought in line with the EU model.

    Legal act
    Directive (EU) 2025/516 (ViDA)

Already in force

The rules the 2026–2027 changes build on.

  1. e-FacturaIn force

    e-Factura mandatory for B2G

    Invoices to public authorities (B2G) must go through RO e-Factura.

    Legal act
    OUG 120/2021, OUG 130/2021, Law 199/2020

  2. e-FacturaIn force

    e-Factura mandatory for B2B

    Invoices between businesses (B2B) must go through RO e-Factura.

    Legal act
    Law 296/2023

  3. RO e-TVAIn force

    RO e-TVA launched

    ANAF prepares a pre-filled VAT return (RO e-TVA) that a company can compare with its own D300 before filing.

    Legal act
    OUG 70/2024

  4. e-FacturaIn force

    e-Factura mandatory for invoices to individuals (B2C)

    Invoices issued to individuals are also reported through RO e-Factura.

    Legal act
    OUG 69/2024, OUG 138/2024 (MO 1222/05.12.2024)

  5. SAF-T (D406)In force

    SAF-T (D406) for small taxpayers

    D406 was introduced in phases: large taxpayers from 01.01.2022, medium-sized ones from 01.01.2023, and small ones, including micro-enterprises, from 01.01.2025.

    Legal act
    ANAF Order 1783/2021 (MO 1073/09.11.2021)

  6. ViDA (EU)In force

    ViDA directive in force

    Adopted on 11.03.2025 and published on 25.03.2025. Since 14.04.2025, member states may introduce mandatory e-invoicing under certain conditions.

    Legal act
    Directive (EU) 2025/516 (ViDA)

  7. Current rules

    e-TransportIn force

    e-Transport for high-risk goods and international road transport

    RO e-Transport covers domestic road transport of goods with high fiscal risk and all international road transport of goods: imports, exports, intra-EU acquisitions and deliveries, and transit.

    Legal act
    OUG 41/2022, amended by OUG 43/2024, 87/2024, 129/2024, 138/2024 and 29/2025

Links go to ANAF, EUR-Lex and the European Commission where an official text is available; otherwise they name the publication we relied on.

Guides

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