The Romanian government has decided to postpone the implementation of the RO e-Invoice system for taxable individuals identified by their CNP until June 1, 2026. This measure aims to provide a period for adaptation and testing of the platform, similar to that granted to individual farmers. Additionally, legislative amendments have been adopted to simplify the tax registration of secondary establishments that generate salary income.
The recent ordinance modifies Law no. 207/2015 regarding the Tax Procedure Code, repealing an article that contradicted Romania's commitments to the OECD, concerning the prevention of double taxation and ensuring non-discrimination in the deductibility of expenses. The government will return with new regulations in this regard, in the context of the accession process to the OECD, where Romania has obtained 19 out of the 25 necessary opinions. The amendments also aim to simplify procedures for taxpayers with multiple secondary establishments, eliminating the obligation for tax registration for them under certain conditions.
The recent ordinance modifies Law no. 207/2015 regarding the Tax Procedure Code, repealing an article that contradicted Romania's commitments to the OECD, concerning the prevention of double taxation and ensuring non-discrimination in the deductibility of expenses. The government will return with new regulations in this regard, in the context of the accession process to the OECD, where Romania has obtained 19 out of the 25 necessary opinions. The amendments also aim to simplify procedures for taxpayers with multiple secondary establishments, eliminating the obligation for tax registration for them under certain conditions.
Sources
Guvernul introduce un termen de tranziţie pentru RO e-Factura, până la 1 iunie 2026 / Modificări la Codul Fiscal
Guvernul a decis un termen de tranziţie pentru RO e-Factura, până la 1 iunie 2026
Guvernul introduce un termen de tranziție pentru RO e-Factura, până la 1 iunie 2026 * Newsweek România
Termen de tranziție pentru RO e-Factura, până la 1 iunie, pentru persoanele fizice impozabile, anunță Guvernul
Guvernul introduce un termen de tranziţie pentru RO e-Factura, până la 1 iunie 2026
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