e-Factura, SPV and DAC7 for Romanian short-term rental hosts: what changed in 2026

Between December 2025 and May 2026, the e-Factura rules for individuals who work under their personal numeric code (CNP) changed three times: an obligation from 15 January 2026, a postponement to 1 June, then the removal of the obligation by Law No. 88/2026, applicable from 1 June itself. For a host who rents out on Airbnb or Booking in their own name, that means one less system to use, not fewer reports. Platforms still send your data under DAC7, the single tax return is filed as before and the occupancy form is completed for every room. This guide explains what applies to each legal form, how to leave the e-Factura register if you signed up, and which records are worth keeping every month.

From obligation to option: the timeline

For individuals working under their CNP, the obligation was postponed once, then removed from the very date on which it was due to apply. The steps, in order:

What applies depending on how you operate

The new Article 10^10 of OUG No. 120/2021 states that suppliers identified for tax purposes by their CNP are not required to use the RO e-Factura system. The obligation therefore depends on your legal form, not on the platform you rent through or on how many bookings you take.

According to ANAF, renting out up to 7 rooms for tourism in homes you own produces income from the use of property. Above that threshold, the income becomes income from independent activities, and the choice of legal form, including a PFA or a company, is one to discuss with an accountant. You can plan that transition with our guide to scaling from 1 to 10 properties.

Already in the mandatory register? How to leave or stay

Many owners registered in the spring to meet the 26 May deadline. Law No. 88/2026 allows those who are no longer obliged to request removal from the mandatory or the optional register. Removal takes effect on the 1st of the month following the one in which you filed the request.

1. Log in to SPV with your individual account.
2. File form 082, “Application for registration in/removal from the mandatory RO e-Factura Register”, completing the removal section.
3. Note the month. A request filed in October takes effect on 1 November. Keep the filing confirmation.
4. Check the form version. In July 2026, ANAF published drafts to update forms 081 and 082, so use the version available in SPV on the day you file.

Conversely, if you want to use the system, for example because you host business guests who prefer to receive invoices through e-Factura, you file form 081 to join the optional register. Registration takes effect on the 1st of the following month.

PFA or company: invoices to guests in e-Factura

For PFAs, individual and family enterprises and companies, Law No. 88/2026 brings no exemption. Invoices to private individuals (B2C) have been reported in e-Factura since 1 January 2025, and since 1 January 2026 the transmission deadline has been 5 working days from issue.

• The guest does not need SPV. ANAF has stated that private individuals are under no obligation to download invoices or to access SPV. You give the guest the invoice as before, on paper or electronically, for example by email. Sending it into the system serves only as reporting.
• No tax number, 13 zeros. If the guest gives you no tax identification number, the invoice carries the code made up of 13 zeros. You do not need their CNP to issue the invoice.
• The occupancy form has different rules. The form requires the guest’s CNP or, if they have none, the series and number of their identity document. Keep the two records separate and do not put on an invoice data you hold only for the form.
• Cash registers: still to be clarified. Specialists quoted by StartupCafe in May 2026 also mentioned cash registers, for payments collected in cash or by card at the property. The answer depends on your legal form and on how you collect payment, so check your situation with your accountant.

For direct bookings, through your own website or by phone, you issue the documents for the guest, not the platform. Their benefits and risks are analysed in our article on platform dependence and direct bookings.

DAC7: what ANAF learns from platforms

DAC7 is Directive (EU) 2021/514, transposed into Romania’s Fiscal Procedure Code by Ordinance No. 16/2023. Platforms that facilitate rentals report, every year by 31 January, the data of sellers active in the previous year; the first deadline was 31 January 2024, for 2023. ANAF’s guide stresses that DAC7 introduces no new taxes: the data is analysed to establish whether sellers are registered and have met their filing and payment obligations.

For each listed property, the report includes:

• your identification details, including your tax identification number and country of residence;
• the identifier of the account you are paid into, if the platform has it, and the account holder’s name if it is not you;
• the property’s address and land register number, where available;
• the amount paid or credited in each quarter, after the commissions withheld by the platform, and the number of bookings;
• the commissions and fees withheld by the platform, by quarter;
• the number of days rented and the property type, where available.

Booking.com, for example, reports to the Dutch tax authority, which passes the data to the country where you are tax resident, based on the tax number you provided, and a copy to the country where the property is located. Booking compiles the report from check-out dates, because the payment date is not always visible to it, and sends partners an overview of the information before reporting. For each property in the EU, the land registration number is added separately in the extranet.

Who appears in the report when you work with a manager

On Booking, the Know Your Partner (KYP) form used for DAC7 is completed by the person who signed the contract with the platform, even if they are not the owner. Booking files a single report for all properties linked to the same legal account (Legal Entity ID) and acknowledges that the reported partner is not always the one who receives the money for the nights in the report.

In practice, if your manager listed the apartment on their own account, the income may appear in the DAC7 report under their name, even though you are the owner. Before you hand over a listing, agree in writing:

• whose name each platform account is in and who receives the payouts;
• what report you receive each month: bookings, amounts collected, commissions and costs, for each property;
• who completes the occupancy form and where it is kept;
• what happens to the listing if you end the partnership, bearing in mind that on Booking a change of contract holder goes through a recontracting process.

For more on the manager’s role in reporting to owners, read our DAC7 guide.

SPV: your online ANAF account

From the Virtual Private Space you file the single tax return online, along with requests such as form 082. You can register with a qualified digital certificate or with a username and password. In the second case, the account is approved either electronically, based on a piece of tax information known only to you and ANAF, or at the counter of any ANAF office.

In 2026, SPV also offered pre-filling of the single tax return for 2025 income. According to ANAF’s guide, the data comes from returns filed by income payers, from your previous year’s return and from other sources, such as applications to register rental contracts. The guide does not list DAC7 data among the sources and states that pre-filling is an assistance tool, not a confirmation of your tax position. You check and enter your short-term rental income yourself, based on the platform reports. For 2026 income, the filing deadline is 25 May 2027.

The occupancy form: the record you keep

The accommodation occupancy form (fișa de ocupare a capacității de cazare), approved by ANAF Order No. 381/2026, must be completed by hosts with 1–7 rooms in homes they own, as well as by those with more than 7 rooms or an independent accommodation business. For each room you record the guests’ full names, their CNP or, if they have none, the series and number of their identity document, plus the first and last day of occupancy. The instructions require the form to be completed and kept; they do not provide for filing it with ANAF.

Because the form contains personal data, collect only what it requires and keep it secure. What data you may request at check-in and how to protect it is explained in our guide to digital check-in, the occupancy form and GDPR.

The monthly routine: 30 minutes for up-to-date records

Differences between what you declare and what platforms report are easy to explain only if your records are kept up to date. A simple monthly routine:

1. Download the platform reports: bookings, payouts and commissions, for each property.
2. Group bookings by departure date, so that you can compare them with Booking’s report.
3. Match receipts against your bank statement and note the differences, such as late payouts or refunds for cancellations.
4. Complete the occupancy form for each room and, if you rent as an individual, the income section of the tax record register.
5. If you have a PFA or a company, check in your invoicing software or in SPV that every invoice issued that month was sent within the 5 working days.
6. File your documents: reports, statements and the occupancy form, in one place, month after month.

Common mistakes

• Relying on articles from the spring. The e-Factura obligation for individuals using a CNP, described in many texts from May 2026, was removed by Law No. 88/2026.
• Forgetting that removal from the register is not immediate. It takes effect on the 1st of the month after the one in which you filed form 082.
• Assuming every obligation has gone. Without e-Factura, you still have the single tax return, income tax, CASS if you reach the threshold, and the occupancy form.
• Asking for the guest’s CNP for the invoice. For a private individual with no tax number, the code made up of 13 zeros is used.
• Relying on SPV to deliver the invoice. The guest is under no obligation to log in to SPV, so give them the invoice on paper or by email.
• Reconciling by payment date only. Booking reports by check-out date, so bookings that span the new year may appear in a different year from the one you expect.
• Leaving the listing on the manager’s account without a written agreement. On Booking, DAC7 reporting is done in the name of whoever signed the contract with the platform.

Frequently asked questions

I rent out an apartment on Airbnb in my own name. Do I have to use e-Factura?

No, if you are identified for tax purposes by your CNP. Since 1 June 2026, Law No. 88/2026 has turned the obligation into an option: you can use the system if you join the optional register, but you are not required to. If you have already registered in the mandatory register, you can request removal with form 082. Your other tax obligations remain.

I have a PFA. Does anything change for me?

No. You have a tax identification number, so you stay in e-Factura. Invoices to guests who are private individuals go into the system within 5 working days of issue, with the code made up of 13 zeros if the guest gives you no tax number. The guest receives the invoice as before and does not need SPV.

What data about me does ANAF receive through DAC7?

Your identification details, the account you are paid into if the platform has it, the address of each property and, where available, its land register number. Added to these are the amounts received in each quarter after commissions, the number of bookings, the commissions withheld and, where the platform has them, the days rented. The report is due by 31 January, for the previous year.

My manager holds the Booking account. Whose name is the income reported under?

On Booking, the name of whoever signed the contract with the platform, even if they are not the owner. Booking files a single report for all properties under the same legal account. Ask for a monthly report for each property and discuss with an accountant how each of you declares your income.