The procedure regarding the organization and registration in the mandatory RO e-Invoice Register and registration form 082 ‘Application for registration in the mandatory RO e-Invoice Register’ have been published: ANAF Order 3.789/2024
01 Aug 2024
The takeaway
Order of the President of the National Tax Administration Agency no. 3789/2024 (OPANAF no. 3789/2024) approved the procedure regarding the organization and registration in the mandatory RO e-Invoice Register along with the model, content and filling instructions for form 082 ‘Application regarding registration in the mandatory RO e-Invoice Register’.
In detail
Associations and foundations established on the basis of Government Ordinance no. 26/2000, other non-profit/patrimonial associations, political parties and religious groups which are not registered for VAT purposes and which carry out economic activities, as well as individual farmers who apply the Special Regime for farmers, have to apply for registration in the mandatory RO e-Invoice register by 1 July 2025, for invoices issued as of 1 July 2025, if they are not already using the optional RO e-Invoice system.
Thus, the mandatory RO e-Invoice Register becomes operational on 1 July 2025. To request registration, the entities/persons mentioned above must submit form 082 by electronic means by 1 July 2025 if they have not already opted in for the application of the RO e-Invoice system.
If they started their economic activity after 30 June 2025, the entities/persons mentioned above have to request registration in the mandatory RO e-Invoice Register before starting their economic activity. In these cases, the registration is carried out within three working days as of the date of submission of form 082.
Deletion from the mandatory RO e-Invoice Register is conducted on the date of deletion from the Register of taxpayers.
Source: [Order of the President of the National Fiscal Administration Agency no. 3789/2024 for the approval of the Procedure regarding the organization and registration in the mandatory RO e-Invoice Register along with the model, content and filling instructions of the form 082 ‘Request for registration in the mandatory RO e-Invoice Register’, published in the Official Gazette no. 734 dated 26 July 2024]
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