Romania Exempts Certain Persons from e-Invoicing Requirements

Romania has published Law No. 88 of 29 May 2026 in the Official Gazette. The law amends Emergency Ordinance No. 120 of 4 October 2021, which introduced rules for the administration, operation, and implementation of the national system on electronic invoicing, "RO eFactura", and electronic invoicing in Romania. Key amendments include that the use of the RO e-Invoice system is not mandatory for:

• Foreign cultural institutes or centers operating on Romanian territory under intergovernmental agr…