E-Invoicing in Romania
Romania operates one of the most comprehensive e-invoicing systems in the EU with a mandatory clearance model. Since January 2024, all B2B transactions between Romanian-established entities must transit through the RO e-Factura platform.
Do I Need to Act?
Prepare Now— Progressive rollout ongoing
Threshold: High-risk taxpayers now; all B2B progressively
RO_CIUS (Romanian UBL adaptation)
Recommended format
Also accepted: UBL 2.1
- 1Register for RO e-Factura / SPV platform
- 2Check if you're classified as high-risk (immediate mandate)
- 3Connect your ERP to ANAF e-Transport if applicable
- 4Validate invoices against Romanian CIUS requirements
Pre-configured with Romania ruleset • Free to try
Quick Facts
Current Regulation
Law 296/2023, Emergency Ordinance 138/2024
Language
Romanian
Currency
RON
Accepted Formats
RO_CIUS (UBL 2.1 based)
Upcoming Changes
B2C e-reporting mandatory from January 2025
Key Dates & Timeline
November 2021
RO e-Factura platform launched (voluntary)
July 2022
B2G e-invoicing mandatory
January 2024
B2B e-invoicing mandatory for ALL established taxpayers
July 2024
Full clearance model — invoices must transit through RO e-Factura
January 2025
B2C e-invoicing/reporting mandatory
June 2025
Small taxpayers, associations, foundations must comply
B2G Requirements
All suppliers to Romanian public entities must submit electronic invoices through the RO e-Factura system. The platform validates invoices and assigns a unique identification number. Invoices must comply with RO_CIUS specifications based on UBL 2.1.
Government Portal
RO e-Factura
B2B Requirements
Romania operates a clearance model where all B2B invoices between Romanian-established entities must be transmitted through RO e-Factura. The system validates the invoice, assigns a Ministry of Finance digital signature, and delivers it to the buyer. Invoices must be submitted within 5 calendar days of issuance. Non-established but VAT-registered entities must use e-reporting (not full e-invoicing). Buyers retrieve invoices from RO e-Factura (60 days to download). Non-compliant invoices are not valid for VAT deduction.
Technical Requirements
Romanian e-invoices use the RO_CIUS format (XML based on UBL 2.1, EN 16931 compliant). Access requires SPV (Virtual Private Space) account registration with certificate delegation. Submission can be done via API integration or manual upload via SPV. The system performs structural, syntax, and semantic validation checks before certification.
Accepted Formats
- RO_CIUS (UBL 2.1 based)
Key Requirements
- RO e-Factura registration via SPV (Virtual Private Space)
- XML format compliant with RO_CIUS specifications
- Submission within 5 calendar days of invoice issuance
- Ministry of Finance digital signature on certified invoices
- Both issuer and recipient must be registered on RO e-Factura
Common Invoice Rejections in Romania
Top 1 validation errors based on our data
Romanian CIF/CUI required
Add Romanian CIF/CUI with RO prefix.
Don't wait for rejection
Validate your Romania invoices before sending to catch these issues early.
Penalties & Non-Compliance
Large taxpayers face fines of RON 5,000–10,000 (~€1,000–2,000), medium taxpayers RON 2,500–5,000 (~€500–1,000), and small taxpayers RON 1,000–2,500 (~€200–500). From July 2024, failure to issue/receive via RO e-Factura incurs an additional 15% penalty of the total invoice amount. Non-compliant invoices cannot be used for VAT deduction.
E-Invoicing Partners for Romania
Need to Fix a Romania Invoice?
Upload your invoice and we'll automatically fix Romania-specific errors. No XML editing required.
10 free fix flows/month · View pricing