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🇷🇴 E-Invoicing in Romania

Mandatory

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

Romania mandates B2B e-invoicing via the ANAF e-Factura platform since January 2024 in UBL 2.1 format, with SAF-T reporting requirements alongside.

Last updated: January 2026

Quick Facts
Format
ro_cius__ubl_2_1_based_
Next Deadline
Jun 2025
CIUS Rules
118
Auto-Fix
76%
Compliance

Mandate Status

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

Technical Specifications

Validation engineANAF RO e-Factura (structural, syntax, and semantic validation)
Required CIUSRO_CIUS (based on UBL 2.1, EN 16931 compliant)
Routing identifierCUI/CIF (tax identification number)
PeppolNo — RO e-Factura is a closed national clearance system
Accepted formatsro_cius__ubl_2_1_based_
Invoice Navigator covers 118 RO_CIUS 1.0.1 rules. Auto-remediates 76% of top rejection errors.
Practical

Common Rejection Patterns

#1RO-R-002e-Factura submission requiredFix guide
#2RO-R-003CIUS-RO format requiredFix guide
#3RO-R-004RON conversion may be requiredFix guide
#4RO-R-001Romanian CIF/CUI requiredFix guide
#5BR-RO-01Romanian CIF/CUI requiredFix guide
Invoice Navigator auto-remediates these at pipeline speed. See how →

Implementation Notes

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).

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