ANAF launches Form 082 for mandatory e-Factura in 2026: what businesses need to know
Recently published in the Official Gazette, ANAF Order 378/2026 brings significant updates on the organisation and registration in the mandatory RO e-Factura Register.
Todos & Company editorial team · EU funding consultancy since 2006
Background to the mandatory implementation of e-Factura for individuals
Recently published in the Official Gazette, ANAF Order 378/2026 brings significant updates on the organisation of, and registration in, the mandatory RO e-Factura Register. It includes the model, content and detailed instructions for completing Form 082 – the application for registration in the register. The changes follow Ordinance No. 6/2026, which set a new stage in the digitalisation of invoicing, extending the e-Factura obligation to individuals in certain transactions with businesses. This change marks an important step towards making fiscal and commercial processes more efficient in Romania.
What Form 082 is and who needs to complete it
Form 082 is the official application by which legal entities, as well as some authorised natural persons, register in the mandatory RO e-Factura Register. The new version of this form reflects the legal requirements amended at the start of 2026, when issuing and receiving electronic invoices through the national e-Factura system became mandatory for an extended category of taxpayers.
In short, any business that sells goods or services to individuals or to other economic operators by invoice will have to use e-Factura, and registration in the register is the preliminary step. The form must be completed carefully, following the precise instructions in ANAF Order 378/2026, so that the process is valid and to avoid administrative blockages later.
Entrepreneurs' involvement and the benefits of joining e-Factura
The transition to mandatory electronic invoicing brings multiple advantages for small, medium-sized and large companies. Although implementation may initially seem complicated, over time it enables better monitoring of transactions, reduces the risk of human error and speeds up internal accounting and tax reporting processes. In addition, adopting the e-Factura system contributes to greater transparency and reduces tax fraud, which is essential in today's digitalised economy.
For entrepreneurs in Romania, e-Factura means faster integration with the tax authorities, less time spent checking documents and greater cash-flow predictability. All of this supports long-term competitiveness, especially in an increasingly automated and digitalised market.
Practical steps for businesses: what to prepare and what companies should watch out for
- Checking the documentation: Study Form 082 and the completion instructions in ANAF Order 378/2026 closely. Any error or omission can cause significant bureaucratic delays.
- Preparing supporting documents: Make sure you have all the company's up-to-date documents ready, including correct tax details and contact details, needed to complete the application.
- Allocating human resources: Designate a person responsible for completing the application and submitting it to ANAF, preferably someone with experience in tax administration and ANAF's online procedures.
- Technological integration: Assess your existing IT infrastructure to make sure your internal systems can generate and receive invoices in the standardised electronic format, in line with the NEW rules.
- Monitoring deadlines: Meet the registration deadlines set by the order to avoid penalties or being unable to issue electronic invoices.
The impact of adopting e-Factura on the Romanian economy
Extending e-Factura to individuals and businesses is a driver of the digitalisation of the Romanian economy. In the medium term, companies will benefit from savings in time and costs, as well as an improved relationship with the tax institutions. Commercial flows become more transparent, as authorities gain easier access to real-time data.
This measure also aims to encourage entrepreneurs to modernise their IT infrastructure and adopt new business models adapted to digitalisation. For SMEs, early involvement in the e-Factura system can mean a substantial competitive advantage, both internally and in regional or international commercial relations.
Businesses that manage to implement the e-Factura system correctly can also use this technology to optimise internal processes, such as accounting automation, stock management and financial control.
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