Which categories of natural persons are obliged to issue the e-Invoice. The fines reach 2,500 lei

The RO e-Invoice system has been extended, since the beginning of this year, also to natural persons who carry out economic activities with a continuity character, they being obliged to send all invoices related to the activities provided to the beneficiaries through the system.

The RO e-Invoice system has also been extended to natural persons. Archive photo

Concretely, starting from January 15, natural persons who provide photo/video activities, influencers, but also other various service providers are obliged to issue e-Invoices.

The provision that obliges natural persons involved in economic activities to use the RO e-Invoice system is included in the “Trenuleț Ordinance” (OG 89/2025 for the amendment and completion of the Fiscal Code), adopted by the government at the end of last year, and entered into force on January 15, 2026. Subsequently, the order approving the registration procedure was also published (Order 59/2026), which provides that all taxpayers in the mentioned category who identify themselves fiscally through the CNP must register in the RO e-Invoice register, before starting to carry out economic activities, by submitting form 082.

Within three days of submitting the form, the tax authorities will register the taxpayer in the system, and afterwards he must send the related invoices to the beneficiaries (taxable legal persons or non-taxable persons – B2B or B2C), through RO e-Invoice.

What fines do natural persons risk?

If the taxpayer in the targeted category does not register and does not submit the invoices in electronic format through the RO e-Invoice system, he is liable to penalties, either 15% of the total value of the invoices (in the case of B2B transactions, i.e. between natural persons performing commercial activities), or with a fine between 1,000 and 2,500 lei (in the case of B2C transactions, i.e. in the case of transactions operated directly to final consumers).

“Companies that collaborate with such suppliers/providers and accept invoices sent by other methods will also be affected, given that they are obliged to ask their collaborators to send invoices via RO e-Invoice”, Deloitte experts point out, specifying that companies that record expenses in accounting based on invoices other than those received through the RO e-Invoice system (such as the classic ones, in pdf format) could be fined 15% of the value of the respective invoices.

Therefore, these new provisions in the field of electronic invoicing could lead to important implications both for the suppliers who identify themselves fiscally through the CNP, and for the companies that collaborate with them. Under these conditions, the beneficiaries of invoices who are taxable legal entities must review their lists of suppliers and, if necessary, notify them of the new obligations regarding electronic invoicing.

Changes for legal entities

Beyond the novelties introduced in the case of invoices issued by natural persons, GEO 89/2025 brings a series of changes for legal entities as well, in relation to electronic invoicing. Thus, from January 1, 2026, the invoices issued by taxable legal entities established in Romania must also be sent through the RO e-Invoice system, for the supplies of goods and services performed in the country to taxable legal entities that do not have a fixed seat in Romania, but are registered here for VAT purposes. Previously, invoices related to such transactions were exempt from the rule. Instead, tax receipts that meet the conditions of a simplified invoice remain exempt, but also invoices issued for intra-Community supplies of goods, for which the beneficiary communicates a registration code for VAT purposes from another member state.

In addition, the deadline for submitting invoices in the RO e-Invoice system has changed and is five working days (compared to five calendar days, previously) from the date of the invoice, but not later than five working days from the deadline for issuing the invoice, according to the legislation in force.

In conclusion, Deloitte experts say, the year 2026 has started with a series of important changes related to the use of the RO e-Invoice system, which taxpayers must take into account in order to avoid non-compliance sanctions, which can affect both them and their business partners.