As of today, September 23rd, a statement was issued by the General Tax Administration postponing the deadline for the implementation of the electronic invoicing obligation, as described below.
As a result, the new deadline for the implementation of this measure will be January 1st, 2026, for Large Taxpayers and State suppliers
During the period from October 1, 2025, to December 31, 2025, taxpayers subject to this obligation (i.e., Large Taxpayers and State suppliers, as we are within the first 12 months of the implementation of electronic invoicing) will be in a transitional adaptation phase, during which they may issue invoices in the standard format (and penalties will not be applied for not issuing invoices in electronic format).
Also, during this period, the General Tax Administration will validate and certify the electronic invoicing software to be used.
KPMG, in partnership with Sovos, is in contact with the General Tax Administration to clarify the technical questions that have arisen following the publication of Executive Decree No. 683/25, and is committed to sharing additional information shortly.
