Romania tax news
AskColm has 20 articles tagged Romania, drawn from over 130 tax sources. The most recent is dated 7 October 2026.
Showing the latest 20.
Romania e-VAT retreat exposes challenges of pre-filled VAT returns
Romania has scaled back its e-VAT pre-filled return system following implementation difficulties, highlighting the broader challenges governments face when automating VAT compliance through pre-populated returns. The retreat reveals tensions between tax authority data capabilities and taxpayer reality, including data mismatches…
New ECJ VAT Case – C-978/26 (Rompetrol Rafinare) – No details known yet
A new ECJ VAT case (C-978/26, Rompetrol Rafinare) has been registered, involving a Romanian entity in the energy or refining sector. No details on the specific questions referred or the factual background are yet available. Rompetrol Rafinare is a major…
Romania Cancels Certain VAT Assessments for Deregistered Taxpayers and Agricultural Cooperatives
Romania has introduced measures to cancel certain VAT assessments affecting two specific taxpayer groups: deregistered taxpayers and agricultural cooperatives. The move provides relief from outstanding VAT liabilities that had been assessed against these groups, representing a significant regulatory update for…
Romania Introduces New Transfer Pricing Documentation Requirements under Order 828/2026
Romania has introduced new transfer pricing documentation requirements under Order 828/2026, updating obligations for taxpayers operating in the country. The order establishes revised rules governing the preparation and submission of transfer pricing files, likely including thresholds, content requirements, and deadlines…
Romania Allows Retrospective Application of Certain Certificate-Based VAT Exemptions
Romania has introduced a provision allowing taxpayers to retrospectively apply VAT exemptions that are contingent on holding specific certificates, where those certificates were obtained after the original transaction date. This development is significant for businesses that faced VAT assessments or…
Romania Grants a Two-Month Reprieve on the 9% Reduced VAT for Qualifying Homes
Romania has extended by two months the application of the 9% reduced VAT rate on qualifying residential properties, delaying a scheduled change that would have affected the real estate sector. The reprieve provides temporary relief for homebuyers and developers relying…
Introducing the 2026 Romania VAT Guide
A comprehensive 2026 VAT guide for Romania has been introduced, providing businesses with an updated overview of the country's VAT framework. The guide covers key aspects including VAT registration thresholds, rates, filing and payment obligations, input tax recovery rules, and…
Introducing the 2026 Romania VAT Guide
A 2026 Romania VAT Guide has been introduced, providing comprehensive guidance on VAT compliance requirements in Romania. The guide covers key aspects of Romanian VAT rules, registration obligations, rates, filing requirements, and compliance procedures relevant for businesses operating in or…
RO e-Factura & RO e-TVA: 2026 rules tighten
Romania is tightening its e-invoicing and e-VAT reporting rules for 2026 under the RO e-Factura and RO e-TVA systems. The updated regulations introduce stricter compliance requirements for businesses operating in Romania, reinforcing mandatory structured invoice submissions through the national platform.…
Romania Tightens E-Invoicing Enforcement as Grace Period Ends and B2C Rules Are Clarified
Romania has tightened enforcement of its e-Factura e-invoicing system following the end of a grace period, with Law 88/2026 also clarifying the scope of B2C rules and obligations for individuals and special entities. The update narrows applicability for certain categories…
End of Romania’s grace period and B2C transactions legal clarification
Romania's e-invoicing grace period has come to an end, with legal clarification now provided regarding B2C (business-to-consumer) transactions. The update addresses the regulatory framework governing e-invoicing obligations for both B2B and B2C transactions in Romania, clarifying compliance requirements and timelines…
Romania e-Invoicing 2026: New B2C e-Factura Reporting Rules Explained
Romania is introducing new B2C e-Invoicing reporting requirements under its e-Factura system in 2026. The update extends the existing mandatory electronic invoicing framework—previously focused on B2B transactions—to business-to-consumer sales, requiring businesses to report consumer invoices through the national RO e-Factura…
Romania Clarifies RO e-Factura Rules for B2C Transactions
Romania has issued clarifications regarding the application of its RO e-Factura electronic invoicing system to business-to-consumer (B2C) transactions. The guidance addresses how the mandatory e-invoicing framework, originally focused on B2B and public procurement, extends to or interacts with consumer-facing sales.…
Romania Clarifies RO e-Factura Rules for B2C Transactions
Romania has issued clarifications regarding the RO e-Factura system's application to business-to-consumer (B2C) transactions. The RO e-Factura system, Romania's mandatory electronic invoicing platform, has been expanded beyond its initial B2B scope, and these new guidelines address how businesses must handle…
Romania Updates RO e-Invoice Rules for B2C Transactions
Romania has issued updated rules for its RO e-Invoice system specifically governing business-to-consumer (B2C) transactions. The amendments expand the scope of the mandatory electronic invoicing framework beyond B2B dealings, requiring businesses to issue structured digital invoices for consumer sales through…
Law 88/2026 Narrows RO e-Factura Scope for Individuals & Special Entities
Romania's Law 88/2026 amends the scope of the RO e-Factura electronic invoicing system, narrowing its application for individuals and certain special entities. The legislation modifies existing e-invoicing obligations, clarifying which transactions and entity types fall outside mandatory e-Factura requirements. This…
Romania – E-Invoicing, E-Ordering, E-Archiving and Indirect Tax Regulatory Updates
Thomson Reuters provides ongoing compliance and regulatory updates for Romania, focusing on e-invoicing, e-ordering, e-archiving, and indirect tax requirements. Romania has been a significant jurisdiction for digital tax compliance mandates, having implemented mandatory B2B e-invoicing through its RO e-Factura system.…
Romania e-VAT Pre-Filled VAT Returns
Romania has introduced an e-VAT system featuring pre-filled VAT returns, representing a significant compliance development for businesses operating in the country. The Romanian tax authority (ANAF) leverages data from mandatory e-invoicing and other digital reporting obligations to pre-populate VAT return…
Romania: No statute of limitations for carrying forward negative VAT balance (High Court decision)
Romania's High Court has issued a binding decision establishing that there is no statute of limitations applicable to carrying forward a negative VAT balance. The ruling constitutes binding guidance for lower courts and tax authorities across Romania. This decision has…
Romania: RO e-Invoice rules updated for B2C transactions
Romania has updated its RO e-Invoice system rules specifically addressing business-to-consumer (B2C) transactions. The amendments expand the country's mandatory electronic invoicing framework, which previously focused primarily on B2B and B2G transactions. Romanian tax authorities are extending digital invoicing obligations to…