B2G + B2B + B2C. All taxable persons established in Romania (SRL, SA, PFA, individual and family enterprises); from 1 Jan 2026 also non-established persons holding a Romanian VAT registration; from 1 Jun 2026 also individuals with economic activity identified by CNP. Transmission via the SPV within 5 working days of issue.
Romania keeps widening the net after go-live, which catches people who ticked it off in 2024. Three live changes in 2026: (a) non-established businesses that merely hold a Romanian VAT number are now in scope (OUG 89/2025, from 1 Jan 2026) — this is the one foreign groups miss; (b) the transmission deadline flipped from 5 calendar days to 5 working days; (c) PFA/CNP individuals from 1 Jun 2026 (OG 6/2026). The 2026 items rest on Romanian-language legislation and national press — verify against the OUG/OG text before quoting to a client.
2 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the Romania timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
