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Romania e-Invoicing

Updated 29 May 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Romania operates the RO e-Factura system across all segments. Domestic B2B e-invoicing has been mandatory since January 2024, with SMEs under EUR 500,000 turnover holding an extension to July 2026. B2G has been mandatory since July 2022 and B2C reporting since January 2025. Formats are a UBL 2.1 CIUS and Romanian XML.

Romania e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2024
Domestic B2B e-invoicing has been mandatory through the RO e-Factura system since 1 January 2024, following a grace period for penalties to 31 May 2024. Small and medium-sized enterprises with annual turnover below EUR 500,000 hold an extension to 1 July 2026. Law No. 88/2026 (Monitorul Oficial No. 459 of 29 May 2026, effective 1 June 2026) removed the mandatory obligation for suppliers identified by personal identification number (CNP), including individuals with income from intellectual property rights, individual farmers applying the special agricultural regime, and foreign cultural institutes; these categories may use RO e-Factura voluntarily via the Optional RO e-Invoice Register.
B2G
mandatory
since 1 July 2022
Public sector (B2G) invoicing has been mandatory through RO e-Factura since 1 July 2022.
B2C
mandatory
since 1 January 2025
All B2C invoices issued by Romanian businesses must be reported through the RO e-Factura system , mandatory since 1 January 2025 after a voluntary period from 1 July 2024.
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Read the full Romania e-invoicing guide

Implementation Timeline(12 events)

Key mandate dates. Select a date for detail, or show all updates below.

RO e-Factura B2G mandatory
1 July 2022
B2G
Public sector e-invoicing became mandatory through the RO e-Factura system , requiring suppliers to public authorities to issue structured electronic invoices.
B2B reporting & eInvoicing mandatory (RO e-Factura)
1 January 2024
B2B
Domestic B2B e-invoicing became mandatory through the central RO e-Factura platform , with a grace period for penalties until 31 May 2024.
B2C e-invoicing mandatory via RO e-Factura
1 January 2025
B2C
All B2C invoices issued by Romanian businesses must be reported through the RO e-Factura system .
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
GEO 89/2025: Transmission Deadline Amendments
23 December 2025
B2B
Transmission deadline for RO e-Factura changed from 5 calendar days to 5 working days for both B2B and B2C transactions per GEO 89/2025 . Non-established taxpayers with Romanian VAT registration must transmit via RO e-Factura plus traditional delivery. Sole traders identified by CNP must register before conducting economic activity.
Law 88/2026 makes RO e-Factura optional for CNP-identified persons
29 May 2026
B2B
Law No. 88/2026 , approving Government Emergency Ordinance No. 128/2024, was published in Monitorul Oficial No. 459 of 29 May 2026 and takes effect on 1 June 2026. It removes the mandatory RO e-Factura obligation for suppliers identified by personal identification number (CNP), including individuals earning income from intellectual property rights, individual farmers applying the special agricultural regime, and foreign cultural institutes operating under intergovernmental agreements. These categories may still opt in by enrolling in the Optional RO e-Invoice Register.
RO e-Invoice Register scope revised for CNP-identified persons and non-profits
1 June 2026
B2B
Order No. 378/2026 amended ANAF Order 3789/2024, restructuring Form 082 into a combined registration and deregistration request. The obligation for associations, foundations and non-profit organisations not registered for VAT, individual farmers under the special agricultural regime, and suppliers identified by personal identification number (CNP) was subsequently removed by Law No. 88/2026 , which took effect on 1 June 2026 and made RO e-Factura optional for these categories. Those choosing to participate enrol in the Optional RO e-Invoice Register.
SME compliance deadline for RO e-Factura
1 July 2026
B2B
Romania extends the mandatory RO e-Factura deadline for small and medium-sized enterprises (annual turnover below EUR 500,000) to July 1, 2026. SMEs are encouraged to use the extended period to test data transmission to RO e-Factura , maintain master data, and ensure reliability of technical and integration flows.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention per Romanian Tax Code Article 319 ; 25 years for capital goods; XML invoices with Ministry of Finance Seal must maintain authenticity and integrity.
SAF-T
Mandatory
D406 / SAF-T-like reporting phased in.

Technical Formats

UBL 2.1 (custom CIUS)
Romanian XML

Detailed exemptions, penalties and cross-border rules for Romania are not yet published. The official sources have the latest detail.

Read our full Romania e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • ANAFAgenția Națională de Administrare FiscalăTax authority
  • MFMinisterul FinanțelorMinistry
  • RO e-FacturaSistemul național privind factura electronică RO e-FacturaMandate portal
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Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • CroatiaMandatory

Frequently asked questions about e-Invoicing in Romania

Yes, e-Invoicing is mandatory in Romania for B2B (since 2024-01-01) and B2G (since 2022-07-01) transactions.

B2B e-Invoicing in Romania is mandatory since 2024-01-01. Domestic B2B e-invoicing has been mandatory through the RO e-Factura system since 1 January 2024, following a grace period for penalties to 31 May 2024. Small and medium-sized enterprises with annual turnover below EUR 500,000 hold an extension to 1 July 2026. Law No. 88/2026 (Monitorul Oficial No. 459 of 29 May 2026, effective 1 June 2026) removed the mandatory obligation for suppliers identified by personal identification number (CNP), including individuals with income from intellectual property rights, individual farmers applying the special agricultural regime, and foreign cultural institutes; these categories may use RO e-Factura voluntarily via the Optional RO e-Invoice Register.

B2G e-Invoicing in Romania is mandatory since 2022-07-01. Public sector (B2G) invoicing has been mandatory through RO e-Factura since 1 July 2022.

Romania supports the following e-Invoice formats: UBL 2.1 (custom CIUS), Romanian XML.

Romania uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention per Romanian Tax Code Article 319 ; 25 years for capital goods; XML invoices with Ministry of Finance Seal must maintain authenticity and integrity..

SAF-T reporting in Romania is mandatory. D406 / SAF-T-like reporting phased in.

Yes, Romania is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Romania is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.

B2C e-Invoicing in Romania is mandatory since 2025-01-01. All B2C invoices issued by Romanian businesses must be reported through the RO e-Factura system , mandatory since 1 January 2025 after a voluntary period from 1 July 2024.