The Government has approved the introduction of a transition period until June 1, 2026 for the use of the RO e-Invoice system by taxable individuals who carry out economic activities and are fiscally identified by CNP, not by CIF, according to a press release from the Ministry of Finance.
Until this date, individuals will not be required to use the RO e-Invoice system.
Individuals already registered in the RO e-Factura system may request temporary deregistration, and those who are not registered will be required to register at least 3 days before June 1, 2026. ANAF will update the registry procedure within 30 days.
The Ministry of Finance notes that, from a VAT perspective, tax legislation establishes that any person who carries out economic activities independently is considered a taxable person, regardless of whether he is a legal entity or a natural person. The assignment of copyright is qualified as a provision of services, if the natural person who earns such income acts independently, not being in an employer-employee relationship.
This definition is taken from the European VAT Directive, applicable in all member states of the European Union, and Romania is obliged to comply with it, according to Directive 2006/112/EC on the common system of VAT.
According to the Ministry of Finance, issuing an invoice is not an additional or arbitrary obligation, but a basic rule of the VAT system, applicable to all taxable persons who provide services. The invoice is the document that proves the existence of an economic operation, allows tracking of income generated and ensures monitoring of compliance with the VAT exemption ceiling.
This obligation exists regardless of whether the person is a VAT payer or not. Thus, even if a natural person is below the VAT exemption ceiling (395,000 lei/year), issuing an invoice remains mandatory, the reason being strictly administrative and fiscal: without invoices or supporting documents, exceeding the ceiling cannot be tracked; the tax system must be able to establish the exact moment when the obligation to register for VAT purposes arises.
Thus, the invoice does not automatically mean VAT payment, but is a fiscal and transparency recording instrument, the Ministry of Finance claims.
At the same time, issuing the invoice does not lead to double taxation and is distinct from the obligations regarding income tax and social contributions, declared through form 112. The invoice serves as a supporting document that allows for the correct recording of income and monitoring of the VAT exemption ceiling, including in the case of income obtained from other European Union countries, where European rules regarding reverse charge apply.
According to the cited source, the obligation to issue an invoice for copyright income does not represent a new regulation, but a general rule of the VAT system, applicable to all taxable persons who carry out economic activities independently, including natural persons - According to art. 319 paragraph (6) letter a) of the Fiscal Code and art. 220 paragraph (1) point 1 of Directive 2006/112/EC on the common system of VAT. Thus, no new tax obligations are introduced for natural persons and the transition period regarding the introduction of invoices in the RO e-invoice system has the role of making the application of these rules gradual and predictable.
Also through the provisions adopted on Friday, the Ministry of Finance simplifies the tax registration process of secondary offices with at least one person who earns income from salaries or income assimilated to salaries. Thus, those who have several secondary offices within the same administrative-territorial unit will be able to designate a single secondary office for the declaration and payment of tax obligations related to salaries.
At the same time, for secondary offices located within the same administrative-territorial units/subdivisions as the taxpayer's fiscal domicile, the declaration and payment of the tax on income from salaries and similar salaries due for their employees will be carried out through the taxpayer's fiscal code, without the obligation to fiscally register the secondary offices.
The draft also provides for transitional rules for entities already established, as well as the suspension of the application of sanctions for failure to comply with the 30-day deadline established for the fiscal registration of secondary offices existing on the date of entry into force of the new law.
The proposed measures support the business environment and public institutions, reducing the administrative burden and facilitating tax compliance for approximately 400,000 secondary offices nationwide.
Through this normative act, the Ministry of Finance mentions that it aims to increase the degree of voluntary compliance and make tax administration more efficient, for the benefit of the business environment and public authorities.
At the same time, the Government approved an amendment to the Fiscal Code, by repealing Article 25 of the Fiscal Code, recently introduced by Law No. 239/2025, which, from the OECD perspective, could generate risks of double taxation and discriminatory treatments.
The decision is adopted in the context of the final stages of the accession process to the Organization for Economic Cooperation and Development (OECD). The OECD representatives highlighted the opportunity to re-analyze the provisions of art. 25.1, noting that certain wordings of this article could generate different interpretations, including from the perspective of the application of the principles of non-discrimination of tax treatment between resident and non-resident affiliated persons, as well as with regard to the potential impact on the operational results reported by the companies covered by the legal provision in question.
In this context, the OECD recommendation supported the consideration of the temporary suspension of the application of the provision in question, in order to carry out a detailed analysis, which is to be carried out in the coming period together with the organization's representatives, with the aim of evaluating interpretative aspects and verifying alignment with the principles of non-discrimination, as well as potential implications in the area of ??market price, as the case may be.
The Ministry of Finance also specifies that the legislative amendments adopted on Friday also clarify the application of the 50% property tax reduction for individuals living in localities in the Danube Delta Biosphere Reserve and the Apuseni Mountains - regions with major natural and economic constraints.
The reduction applies as follows: to the home, with the exception of spaces used for economic activities; to the land related to the home; to a single means of transportation, at the taxpayer's choice.
The adopted normative act explicitly states that the general 5% increase ceiling for local taxes and fees does not apply to these localities. This clarification was necessary because, in practice, there were different interpretations at the local level, which led to non-uniform treatments for taxpayers.
The tax facilities for these areas are not eliminated or diminished. They are maintained and protected by a clearer and more predictable legal framework, which provides legal certainty to the beneficiary individuals.
For taxpayers who have already paid taxes for 2026 at a higher level than the legal one, the amounts will be regularized, either by offsetting with other tax obligations or by refund, according to the legislation in force.
Local public administration authorities are obliged to adopt the necessary decisions within 15 days of the entry into force of the normative act. Some of the provisions apply from the date of publication in the Official Gazette.
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