Romania

• Mandatory for all domestic B2B transactions from January 2025
• XML format compliant with Romanian e-Factura schema
• Real-time clearance through ANAF e-Factura platform
• +1 more requirements

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

Romania is rushing to implement the EU Pay Transparency Directive via draft law B392/2026 under emergency procedure, with stricter timelines than the Directive. Employers should prepare for rapid adoption without a compliance grace period.