Countries · RO
E-invoicing in Romania
Romania mandates B2B e-invoicing through the e-Factura platform operated by ANAF (Agenția Națională de Administrare Fiscală) since January 2024. All domestic B2B transactions between Romanian VAT-registered entities must be submitted as structured XML invoices through e-Factura. Romania also requires SAF-T reporting alongside e-invoicing.
The mandate covers all VAT-registered businesses with no revenue threshold. Invoices must be submitted in UBL 2.1 format through the e-Factura system within 5 calendar days of the supply date. ANAF validates each invoice and returns a unique index number as confirmation. B2G e-invoicing has been mandatory since 2022.
Romania's dual requirement of e-Factura plus SAF-T creates one of the EU's most comprehensive digital tax reporting frameworks. Invoice Navigator validates Romanian e-invoices against the ANAF ruleset and EN 16931 business rules, ensuring compliance with both the invoice format and the reporting timeline requirements.
Non-compliance penalties are significant: failure to submit through e-Factura can result in fines ranging from RON 5,000 to RON 10,000 (approximately €1,000-€2,000) per invoice, plus potential VAT deduction denial.
TL;DR
| Phase | Status | Scope |
|---|---|---|
| B2G | Live (Jul 2022) | All public entity suppliers |
| B2B | Live (Jan 2024) | All Romanian-established taxpayers |
| B2B clearance enforcement | Live (Jul 2024) | Full clearance — invoices must transit RO e-Factura |
| B2C e-reporting | Live (Jan 2025) | All B2C transactions |
| Small entities | Jun 2025 | Small taxpayers, associations, foundations |
Romania's clearance model is strict and punitive. The 15% penalty for non-compliance makes this one of the highest-stakes integrations in the EU.
Clearance workflow. Submit the invoice to RO e-Factura within 5 calendar days of issuance. The system runs structural, syntax, and semantic validation, then applies a Ministry of Finance digital signature (not your signature — the government signs it). The buyer has 60 days to download from RO e-Factura. Your pipeline must track submission status: pending, validated, rejected.
SPV authentication. Access to RO e-Factura requires a Virtual Private Space (SPV) account with certificate delegation. The certificate management is the main integration headache — certificates expire, delegation must be set up per entity, and ANAF's certificate infrastructure has known reliability issues during peak periods.
RO_CIUS specifics. The RO_CIUS format is based on UBL 2.1 but adds Romanian-specific mandatory fields. CUI/CIF (tax ID) validation is strict — the system cross-references against the ANAF taxpayer database in real-time. Invalid or inactive tax IDs cause immediate rejection. The format requires Romanian-specific tax category codes for reverse charge and simplified invoices.
What breaks in production. The most common failure mode is the 5-day submission window. If your ERP batch process runs weekly, you'll miss the deadline on older invoices. The second most common: duplicate invoice number detection. RO e-Factura rejects duplicates per-entity per-year, so your numbering scheme must be robust. Non-established but VAT-registered entities follow different rules (e-reporting, not full e-invoicing).
- What are Romania's e-invoicing requirements?
- Romania mandates B2B e-invoicing through the e-Factura platform operated by ANAF since January 2024. All domestic B2B transactions must be submitted as UBL 2.1 XML invoices within 5 calendar days of the supply date. Romania also requires SAF-T reporting alongside e-invoicing, creating one of the EU's most comprehensive digital tax frameworks.
- What is Romania's e-Factura system?
- e-Factura is Romania's centralized e-invoicing platform operated by ANAF (the National Agency for Fiscal Administration). All VAT-registered businesses must submit structured invoices in UBL 2.1 format through e-Factura. The system validates each invoice and returns a unique index number as confirmation of acceptance.
Have a Romania e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.