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e-Invoicing RomaniaMandatoryLast reviewed October 2026e-Invoicing in Romania: e-Factura explained
RO e-Factura is the Romanian clearance system run by the tax authority (ANAF). Domestic B2G and B2B invoices must be issued as structured XML through the system, and B2C invoices must be reported to it. Since 1 Jan 2026 a single deadline of 5 working days applies to sending invoices, and sole traders identified by personal number (CNP) must also register.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
RO e-Factura (national e-Invoicing system run by ANAF, based on GEO 120/2021 and Law 296/2023)
Who must issue
Romanian-established taxable persons must issue B2B and B2G invoices as structured e-invoices through RO e-Factura, including supplies to non-established buyers that are VAT-registered in Romania. B2C invoices and invoices for buyers without a tax code must be transmitted to the system. Cash register receipts, exports, and intra-EU supplies where the buyer gives an EU VAT number are outside the B2B obligation.
How it works
ERP creates the invoice in RO_CIUS XML (UBL 2.1 or CII) → supplier uploads it to ANAF (SPV portal or API) within 5 working days → ANAF validates it and applies its electronic seal → invoice is made available to the buyer in its SPV account → buyer downloads it for accounting and VAT deduction
System type
Clearance
The tax authority checks and approves each invoice before it counts as valid.
Public sector (B2G)
Mandatory since 2022
Business to business (B2B)
Mandatory since 1 Jan 2024 (domestic)
Consumers (B2C)
Invoices reported to ANAF since 1 Jan 2025
Key dates for Romania
- Jul 2022e-Invoicing starts for B2G and for B2B supplies of high fiscal risk goods
- 1 Jan 2024e-Invoicing mandatory for domestic B2B supplies between taxpayers established in Romania
- 1 Jan 2025Reporting of B2C invoices to RO e-Factura becomes mandatory
- 1 Jan 2026GEO 89/2025 applies: 5 working day sending deadline, rules for supplies to non-established VAT-registered buyers
- 15 Jan 2026Individuals identified by CNP who issue invoices are registered in the mandatory RO e-Factura register
- 1 Jul 2026Penalties start for small businesses that had been given a deferral (reported by secondary sources; see notes)
- 31 Dec 2026EU derogation allowing the national mandate runs out unless ViDA rules apply earlier
What the invoice contains
Invoices are XML files that follow RO_CIUS, the Romanian national rules on top of EN 16931, in UBL 2.1 or CII syntax. The supplier uploads the file to ANAF, which checks it and returns a validated, sealed version; that sealed XML is the legal original, and PDF or paper copies are not. The buyer is identified by its tax code; for a consumer with no tax code a 13-digit field filled with zeros is used. Corrections go through the same system as reversal or credit note documents.
What your ERP has to deliver
The ERP has to produce RO_CIUS-valid XML, connect to ANAF by API with an authorised certificate or token, and store the response and message IDs against each invoice. It must track the 5 working day deadline from the issue date, and handle rejections and resubmissions. Purchase invoices have to be pulled from the system, because a B2B supplier invoice received outside it is not valid for accounting and deduction. Credit notes and cancellations must also be sent as structured documents.
The data flow, step by step
Practical insights
- The 5 working day deadline counts from the invoice issue date. For B2C it is easy to confuse this with the older rules, and secondary sources still quote 5 calendar days in places, so check the current text of GEO 89/2025.
- Sole traders and other individuals who invoice under a personal number (CNP) had to apply for registration before 15 Jan 2026, or before they start activity. Registration is completed within 3 working days of the request.
- Buyers can only download what was uploaded. A supplier that uploads late or not at all leaves the buyer holding an invoice that cannot be deducted, so buyers often chase suppliers on this.
- Romania does not use Peppol for this mandate. Access is through ANAF's own portal and API, so connectivity is built per taxpayer with certificates or tokens.
Common pitfalls
- Sending PDF invoices by email to Romanian B2B customers and treating that as the invoice.
- Missing B2C invoices, or invoices to buyers without a tax code, because they never pass through the usual B2B workflow.
- Treating a rejected upload as sent. Validation errors stop the invoice from being available to the buyer, and the deadline keeps running.
- Assuming exempt cases apply too widely. Only specific cases such as intra-EU supplies with an EU VAT number and exports are outside the B2B obligation.
Linked obligations in Romania
e-Invoicing Romania: questions, answered
Official sources
Keep this guide
Download the Romania e-Invoicing guide as a PDF. It has the same content as this page.