Electronic invoicing RO e-Invoice: what you need to know after Law no. 88/2026

Electronic invoicing RO e-Factura: what you need to know after Law no. 88/2026

The national system RO e-Factura has gradually become the backbone of invoicing in Romania. The main framework remains Government Emergency Ordinance no. 120/2021, and Law no. 88/2026 (which approves Government Emergency Ordinance no. 128/2024 for amending the Fiscal Code - Law no. 227/2015) brings clarifications and new exemptions. We have summarized below, in terms understandable for the business environment, who, what, and when has obligations for electronic invoicing, along with applicable deadlines and penalties.

The material is based on the information "Electronic invoicing including the amendments brought by Law no. 88/2026", drafted by Guidance, Assistance, and Taxpayer Services - DGRFP Brașov, on the date of 30.06.2026.

What is, in fact, an electronic invoice

According to art. 2 para. (1) of Government Emergency Ordinance no. 120/2021, the electronic invoice is the invoice issued, transmitted, and received in a structured electronic format of XML type, which allows its electronic and automatic processing. A simple PDF sent via email is not an electronic invoice in the legal sense.

The law uses three types of relationships:

• B2G - between an economic operator (contractor or subcontractor) and authorities/contracting entities;
• B2B - between two economic operators;
• B2C - between an economic operator (taxable person established in Romania) and a non-taxable person.