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You filed form 082 on 26 May? Three days later the obligation was gone

22 September 2026 updated 28 September 2026 ~5 min read legislation

People who invoice under their personal ID number — royalties, rent, occasional work — had until 26 May 2026 to ask for registration in Romania's mandatory e-invoicing register. On 29 May, three days after the deadline, the law that removed the obligation entirely was published.

1. What happened, by date

DateWhat happened
31 March 2026ANAF order 378/2026 sets the procedure and form 082
26 May 2026the filing deadline for anyone already active before 1 June
29 May 2026Law 88/2026 is published in the Official Gazette
1 June 2026both take effect: registrations start, and the obligation ends
3 September 2026order 1,021/2026 updates the optional register and form 081
3 days between the registration deadline and the law that abolished the obligation. The 26 May date was not arbitrary: the tax authority processes the request in three working days, and 26 May was exactly three working days before 1 June.

2. Who is no longer obliged

Law 88/2026 removes the obligation for suppliers who identify themselves fiscally by personal ID number; for them the system is optional from 1 June 2026. The same law exempted individual farmers under the special agricultural regime, and the cultural institutes of other states operating here under intergovernmental agreements.

3. Who stays in

The test is not your legal form but how you identify yourself fiscally in that relationship. The same person can be in both situations in the same month: invoicing under a personal ID number is optional; invoicing under a sole trader's tax code, or a company's, is mandatory.

4. What to do now

You missed the 26 May deadline. There is nothing to catch up on — the obligation it served no longer exists.

You registered and do not want to be in. Ask to be removed with form 081, section V. It does not take effect on the day you file: it applies from the first day of the following month.

You registered and want to stay. That is allowed, and sometimes sensible: invoices that land automatically in a large client's accounting tend to get paid sooner.

5. The question the texts do not answer plainly

If you stayed in the register although the law no longer obliges you — do you still owe the transmission, or is it merely available to you? The legal texts do not say in so many words, and we will not invent an answer. What can be said without guessing: leaving is a request, not an assumption. If you do not want to be there, file form 081. If you stay, behave as if you are inside until your accountant tells you otherwise, in writing.

Free tool Invoice generator If you invoice under a personal ID number and stay outside the system, build the invoice here with every mandatory field and download the PDF. No account needed.

Sources

Law 88/2026, Official Gazette 459 of 29 May 2026, applicable from 1 June 2026 · ANAF order 378/2026 (Official Gazette 250 of 31 March 2026), which set the 26 May deadline and form 082 · ANAF order 1,021/2026 (Official Gazette 743 of 3 September 2026) · GEO 120/2021 on the RO e-Factura system. Informative only; for your own situation ask your accountant.

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