Romania's ANAF rolls out 2026 rental and e‑Factura filing rules

The National Agency for Fiscal Administration (ANAF) has issued detailed guidance for individuals filing rental income through the SPV system in 2026. Owners must submit Form C168 within 30 days of signing a lease, attaching the contract via the system’s built‑in PDF tool. The taxable base is reduced by a 20 % deductible, resulting in an effective tax rate of 8 % on gross rent. Late filings trigger administrative fines and daily penalties.

Separately, ANAF clarified technical aspects of the e‑Factura platform for 2026. The index file is not required for invoice validity, and the agency will no longer issue e‑TVA conformity notices for mismatched VAT rates. Reporting obligations remain for invoices issued to non‑resident entities, and suppliers must supply electronic invoices to clients, with recourse procedures outlined in Ordinance 2229/2025.