E-Invoicing in Romania: Complete Guide

E-Invoicing in Romania: Complete Guide

E-invoicing and e-reporting in Romania are managed through the centralised RO e-Factura system. This guide explains who is in scope today, how the system works, and the key deadlines and penalties businesses need to know.

1. Overview of the RO e-Factura System

E-invoicing in Romania is a centralised obligation requiring businesses to issue and transmit electronic invoices through the national platform, RO e-Factura. Invoices must comply with the RO_CIUS format, based on the European e-invoicing standard EN 16931-1.

The centralised process works as follows:

1. Data sent by supplier: taxpayers in scope submit electronic invoices to RO e-Factura in XML format.
2. Data checked by tax authorities: ANAF performs checks and validations, approving or rejecting the invoice.
3. Invoice validated by tax authorities: once validated, the platform generates a digitally signed XML invoice, which is the legally valid invoice for the transaction.
4. Invoice downloaded by customer: the recipient must connect to the platform to retrieve the valid e-invoice, which is also required for VAT recovery purposes.

2. Who Must Use RO e-Factura Today

2.1 Established taxpayers (B2B and B2G)

Romanian-established businesses, and foreign companies with a permanent or fixed establishment in Romania, must issue and receive electronic invoices via RO e-Factura for:

• domestic B2B transactions with other Romanian-established or fixed-establishment recipients; and
• B2G transactions not already covered by the pre-existing B2G mandate.

Similarly, Romanian businesses must also comply with e-reporting for B2C transactions and, since 1 January 2026, domestic supplies to VAT-registered customers without a fixed establishment in Romania (previously exempted).

2.2 Non-established, VAT-registered taxpayers

Non-established companies with only a Romanian VAT registration (no fixed establishment) are not required to issue e-invoices through RO e-Factura. Instead, they must submit invoice data via e-reporting for B2B domestic transactions with Romanian-established or VAT-registered customers.

2.3 B2C transactions

Romanian-established taxpayers must report all B2C domestic transactions (i.e., supplies with place of supply in Romania) through RO e-Factura. To address data protection concerns, suppliers may enter all zeros in the 13-digit personal ID field instead of requesting this information from consumers.

2.4 Individuals, farmers and foreign cultural institutes

Since January 2026, individuals carrying out economic activities under a personal numerical code (CNP) — for example photographers or influencers — were required to register and report all invoices (B2B and B2C) through RO e-Factura.

However, Law No. 88/2026 (in force from 1 June 2026) removed this mandatory obligation for:

• individuals identified for tax purposes solely through their CNP;
• individual farmers applying the special VAT scheme; and
• foreign cultural institutes operating in Romania.

These categories may still opt to use RO e-Factura voluntarily by registering in the Optional RO e-Invoice Register. Taxpayers no longer required to use the system can request removal from the register, effective from the first day of the month following the request.

2.5 Transactions excluded from the mandate

The following remain outside the scope of RO e-Factura:

• exports and intra-Community supplies where a foreign VAT number is used;
• simplified invoices issued through electronic fiscal registers.

3. Filing Deadlines

• E-invoicing (established taxpayers, B2B/B2G): invoices must be transmitted via RO e-Factura within the legal invoicing deadline.
• E-reporting (non-established taxpayers and other in-scope transactions): invoice data must be reported within five working days of the taxable event (previously five calendar days).

4. Penalties for Non-Compliance

E-invoicing mandate (established taxpayers, from 1 July 2024): failure to issue or transmit electronic invoices is sanctioned with a penalty of 15% of the invoice value.

E-reporting obligation: penalties vary by taxpayer size:

• Large taxpayers: 5,000–10,000 RON
• Medium taxpayers: 2,500–5,000 RON
• Other legal entities and individuals: 1,000–2,500 RON

Businesses should also note that recording an invoice that was not properly transmitted via RO e-Factura can expose the recipient, not only the issuer, to penalties.

5. How to Access RO e-Factura

Access requires registration in the Virtual Private Space (SPV). Invoices in XML format can be submitted via web services or manual web upload, depending on whether the business has its own invoicing application.

More detail on SPV registration is available in our Romanian SPV and SAF-T guide.

Self-billing

Buyers may issue invoices on behalf of suppliers (self-billing) by adding the optional parameter AUTOFACTURA=DA to the web services upload.

Full technical detail is available on ANAF's e-Factura technical information website.

6. Master Data Requirements

In the context of Romanian e-invoicing and e-reporting, ensuring the accuracy and alignment of master data with the specific requirements of the Romanian Tax Authorities (ANAF) is critical. Tax authorities demand data to be sent in precise formats, making it essential for businesses to adapt their master data accordingly. This not only ensures compliance but also avoids disruptions caused by rejected invoices.

These are some of the data challenges concerning specific Formatting Requirements:

• City Name: For clients established in Bucharest, suppliers must include the sector in capital letters and without any blank space between the word “SECTOR” and the number. For example:
  • Incorrect: “sector 2” or “sectorul 2”,
  • Correct: “SECTOR2”
• Country Subdivision: Instead of the region name, suppliers must use the standardized ISO code (available here).
  • For instance: Bucharest’s country subdivision should be recorded as “RO-B”.

Businesses dealing with numerous clients in Romania face significant challenges in standardizing address details. Clients may provide address information in English or Romanian, missing or incomplete region names, etc. This diversity often results in additional effort to manually standardize fields such as city names and country subdivisions, which are critical for ANAF’s validation process.

7. Background: How the Mandate Developed

Romania introduced its e-invoicing and e-reporting obligations progressively between 2024 and 2026:

• 2024: B2B e-reporting became mandatory from 1 January 2024 for domestic B2B transactions and supplies to public institutions; full B2B e-invoicing followed from 1 July 2024 for Romanian-established taxpayers, after a grace period (no penalties) running to 31 May 2024.
• 2025: B2C e-reporting became mandatory from 1 January 2025 for Romanian-established taxpayers, following a voluntary phase from 1 July 2024. The B2B mandate was also narrowed to transactions with a Romanian place of supply, and simplified invoices were brought into scope (Emergency Government Ordinance No. 138/2024).
• January 2026: the e-invoicing/e-reporting scope was extended to individuals operating under a CNP, and to domestic supplies made to VAT-registered customers without a Romanian fixed establishment; the e-reporting deadline was shortened to five working days (Emergency Ordinance 89/2025).
• June 2026: Law No. 88/2026 reversed the January 2026 extension for CNP-only individuals, farmers under the special VAT scheme, and foreign cultural institutes, making RO e-Factura optional again for these groups.

8. Marosa's Solution for Romanian E-Invoicing and E-Reporting

VATify is Marosa´s VAT reporting software for all European countries. You will be able to validate, send and receive e-invoices to Romanian tax authorities directly from our system.

Marosa has a SPV account and a developer profile at the Romanian tax authorities. We will convert your data into the local format and submit it for validation and issuance of invoices. Purchase invoices will be downloaded and shown in your profile. Ultimately, VATify will reuse this data for your VAT returns in Romania.

Non-established VAT registered companies can report their invoices in VATify as per the mandatory CTC requirements.  

Given the short timeline, Marosa plans to allow manual batch submissions of invoices for the e-reporting period (until July 2024) via our software.

These are the steps you need to follow to comply with this new obligation with our help:

1. Contact Marosa to understand how we will support your organization
2. Authorize Marosa with a signed PoA
3. If you are not API ready, start complying with e-reporting with manual batch submissions via Excel.
4. Comply with new obligations via API and only login to review warnings from tax authorities.
5. Reuse data for VAT reporting

Contact our expert team to know more about Romanian e-invoicing and get started with e-reporting.