ANAF Updates to Form 082 for e-Factura: What Individuals Need to Know
The implementation of the e-Factura system has been a major change in the way commercial and tax relations are conducted in Romania.
Todos & Company editorial team · EU funding consultancy since 2006
The e-Factura legislative context and the changes introduced by Ordinance 6/2026
The introduction of the e-Factura system has been a major change in how commercial and tax relations are conducted in Romania. The use of electronic invoicing is becoming mandatory in stages, both for legal entities and for authorised natural persons (PFA) and freelancers. Ordinance no. 6/2026 has recently amended certain provisions on the registration process in the mandatory RO e-Factura Register, creating a need to update Form 082, which is used to request enrolment in this register.
ANAF (National Agency for Fiscal Administration) is updating the template and instructions for Form 082 through a new draft order, intended to bring clarity and align the administrative process with the new rules. This change aims to improve the accuracy of the data collected and to make it easier to monitor the entities that must issue e-Invoices.
Who must register and who benefits from these changes
Form 082 is aimed mainly at natural persons carrying out economic activities, such as PFAs (sole traders), professionals, individual entrepreneurs and other authorised natural persons who are required to use the e-Factura system. Enrolment in the mandatory RO e-Factura Register becomes a necessary step in order to issue electronic invoices that are recognised and accepted in dealings with the tax authorities and with business partners.
The changes made by the Order support the obligations imposed by legislation in the context of the growing digitalisation of tax administration, thereby encouraging formalisation and transparency in small and medium-sized businesses, as well as in independent activities, which make up an important part of the Romanian economy.
The updated procedure and the requirements for the registration form
The updated Form 082 contains new fields or changes to the structure of existing ones, reflecting the additional documentation requirements introduced by Ordinance 6/2026. It must be completed with accurate data on the applicant's identity, the type of activity carried out and other relevant information that allows correct and complete identification in the mandatory RO e-Factura Register.
ANAF stresses the accuracy and completeness of the data in order to avoid rejections or delays in the registration process, which could affect your business within the deadline imposed from the date the new rules enter into force.
The impact of the changes on entrepreneurs and the business environment
For Romanian entrepreneurs, especially small and medium-sized ones, these adjustments are not just a formality. They directly affect how you interact with ANAF and your business partners, since a well-organised system reduces processing times and the risk of penalties arising from irregularities in issuing invoices.
Digitalising invoicing through the e-Factura system will, over time, remove the need for paper invoices, optimise cash flows and create more transparent tax records, which can enhance the credibility of small businesses on the market.
Practical recommendations for individuals and entrepreneurs
- Review the new instructions for completing Form 082 carefully and adapt your internal processes for collecting the necessary information;
- Prepare your identification documents and those proving your economic activity, making sure they are up to date and comply with ANAF requirements;
- Plan your enrolment in the mandatory RO e-Factura Register well ahead of the deadlines, to avoid administrative blockages that could affect invoicing and your business relationships;
- Keep monitoring legislative changes and the draft rules published by ANAF, as the tax digitalisation process is dynamic and evolves quickly;
- Consult a tax or financial consultancy specialist to interpret the new rules correctly and optimise their implementation in your business;
- Use the digital platforms provided by ANAF to complete and submit the form correctly, and track the registration confirmations to ensure a smooth process.
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