DIGITAL BUSINESS REGULATION IN ROMANIA: WHAT CHANGED IN 2026

ROMANIA STRENGTHENS DIGITAL CONTROLS: WHAT WILL CHANGE FOR BUSINESS IN 2026

In 2026, Romania will not introduce significant tax changes, but will strengthen business oversight. The primary focus is on digital systems that record business transactions in real time.

This is changing the way businesses work. While previously it was sufficient to submit reports correctly, now it is crucial that all data matches: invoices, declarations, payments, and shipping documents. Any discrepancies are automatically recorded and lead to audits or restrictions.

For businesses, this means one thing: data and process consistency is becoming key.

E-TVA IN ROMANIA: FEWER LETTERS FROM ANAF, MORE AUTOMATED CONTROLS

One of the most discussed changes in 2026 was the e-TVA. In April, the authorities implemented a mechanism whereby companies are no longer required to submit formal responses to notices of "minor" discrepancies (Diferențe e-TVA). Furthermore, for businesses using the cash method, the sending of automatic notifications was temporarily suspended to calibrate the algorithms.

This is not a simplification, but an automation of control. Previously, the mechanism operated on a dialogue principle: if a discrepancy was identified, an explanation (Nota de Justificare) was requested. Now this step is eliminated, and ANAF independently compares data from e-Factura, e-Transport, SAF-T, and the D300 declaration.

If the control system detects an error, it does not request an explanation, but immediately increases the company's risk level. In 2026, this may lead to the blocking of VAT refunds and inclusion in the audit plan (Antifraudă). The accounting department's job is to verify information before sending it, as it is then recorded in the records.

E-FACTURA IN ROMANIA: A MANDATORY PART OF BUSINESS

The RO e-Factura platform has become a mandatory method for exchanging primary documents by 2026. Any invoice issued outside of this platform does not entitle the tax deduction to a tax deduction. The transition to five business days instead of calendar days has not reduced data requirements.

The e-Factura mechanism is integrated with customs databases and excise goods registries, and virtually all transactions are subject to control, including transactions with non-residents registered for tax purposes in Romania.

Penalties for violating e-Factura in 2026:

• Large businesses: 5,000–10,000 lei per invoice package
• Medium businesses: 2,500–5,000 lei
• Small businesses and sole proprietors: 1,000–2,500 lei

Fines are assessed for each period of violation. Using accounts outside the system voids the right to tax deductions and may result in additional penalties for the buyer.

VAT IN ROMANIA IN 2026: THRESHOLD INCREASE

The VAT registration threshold has been increased to 395,000 lei approximately 80,000 euros, reducing the burden on microbusinesses and the self-employed and eliminating the need for complex SAF-T reporting and D300 declarations.

However, renunciation of VAT registration status is not always beneficial. In 2026, the choice of regime depends on the business model:

• B2B segment: If clients are taxpayers, lack of registration makes the business less profitable and may necessitate price reductions.
• Investment phase: For significant purchases, the input tax may exceed the output tax, and registration allows for tax reimbursement.

The decision to register or deregister is made not only based on turnover, but also taking into account the client structure and financial model.

CASH REGISTERS AND DIGITAL RECEIPTS

In 2026, Romania's cash register systems were fully integrated with ANAF. Modern cash registers (AMEF) transmit sales data in real time, and receipts are generated with QR codes.

The cash register is linked to inventory control: if a receipt is issued for an item that is not in the SAF-T inventory, the system records a discrepancy.

Main fines in the field of cash transactions:

• Failure to connect the cash register to ANAF: 8,000–10,000 lei
• Failure to issue a receipt or a receipt without a QR code: 10,000–15,000 lei, with the risk of suspension of operations for up to 30 days
• Discrepancies between actual cash and the Z report: up to 20,000 lei

For businesses, this means the need for a unified accounting system where the cash register, warehouse, and accounting department are synchronized.

REPORTING AND DEADLINES IN ROMANIA

Reporting deadlines in 2026 are automatically recorded, and even one-day delays result in fines. There are no longer waiting periods or "soft" warnings.

The SAF-T (Standard Audit File for Tax) has become mandatory for all taxpayers, including small businesses, and is generated based on accounting system data.

Manual completion is impossible. If accounting is set up incorrectly, errors are inevitable and lead to fines. A company's sustainability depends on accurate accounting and data synchronization within the company.

BRANCHES AND SECONDARY POINTS

In 2026, companies with branch networks will be required to centralize income tax and social security reporting through a single central point.

Data on employees, working hours, vacations, and payments must be compiled in a single system. The tax authority compares information from Declaration 112 with bank payments and Revisal data.

Discrepancies between branches are considered a risk and may lead to audits of the entire structure.

OLD PROBLEMS MAY RETURN

In 2026, oversight of past tax periods will be strengthened. Amid discussions about a VAT amnesty, the system allows for the analysis of previous transactions and comparison with current activity.

If a company had codes, disputed transactions, or unresolved tax issues cancelled between 2022 and 2024, this data may impact current processes.

In some cases, this may lead to restrictions on transactions in e-Factura and additional audits. Therefore, it is important to review and resolve old tax issues in advance, conducting an audit if necessary, and utilizing available amnesty mechanisms.

THE MAIN CONCLUSION

In 2026, tax administration in Romania is integrated into accounting and operates continuously, without being tied to individual audits. This changes the approach to doing business: sustainability depends not on the ability to respond to tax requests, but on the quality of data and internal processes. If accounting is built as a unified structure, and the data in e-Factura, SAF-T, and e-TVA is consistent, the company operates without unnecessary scrutiny from regulatory authorities.

If discrepancies arise, the situation changes immediately: the mechanism records discrepancies, increasing the risk of audits, blocking, and additional requirements. In these circumstances, the key factor is not formal reporting compliance, but the accuracy, synchronization, and consistency of data across the entire company.