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Romania e-Invoicing

Last reviewed 10 September 2026

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

Romania runs RO e-Factura, a central platform operated by the Ministry of Finance with ANAF. B2G invoicing has been mandatory since July 2022, domestic B2B since January 2024 and B2C reporting since January 2025. Invoices must reach the system within five working days of issue.

Previous
1 October 2025B2B
Special-regime farmers enter the mandatory register
Latest
3 September 2026B2B
ANAF Order 1021/2026 opens an exit route from the optional RO e-Factura register
Next
31 December 2026
Outer date of the EU derogation behind the B2B mandate

Romania e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2024
Domestic B2B invoices pass through RO e-Factura . Reporting became compulsory on 1 January 2024 under GEO 120/2021 , penalties were held back until 31 May 2024, and from 1 July 2024 an invoice counts as issued only once it has gone through the system. GEO 89/2025 moved the transmission window to five working days from 1 January 2026 and brought in supplies to taxable persons not established in Romania but registered here for VAT. Law No. 88/2026 removed the obligation for suppliers identified by personal identification number (CNP), farmers under the special agricultural regime and foreign cultural institutes, who may instead enrol in the optional register.
B2G
mandatory
since 1 July 2022
Public sector invoicing runs through RO e-Factura . It has been mandatory in public procurement since 1 July 2022 and, from 1 July 2024, for invoices to public institutions outside public procurement. Public entities may pay from their own budget only against invoices issued and received electronically, and ANAF sets the fine for breaching that duty at RON 500 to RON 1,000, alongside late-payment interest. Contracts classified under Romanian law, and public contracts whose award or performance required special security measures, sit outside the obligation.
B2C
mandatory
since 1 January 2025
A supply to a natural person who gives no tax identification code, or who chooses to identify by personal identification number, counts as B2C and must be reported through RO e-Factura . Reporting was voluntary from 1 July 2024, became compulsory on 1 January 2025 and has carried fines since 1 July 2025. Where the buyer gives no tax code, the invoice uses a code of thirteen zeros in the buyer identification field. Fiscal receipts that meet the conditions for a simplified invoice stay outside the obligation. ANAF requires the supplier to hand the buyer the invoice itself under article 319 of the Fiscal Code, unless the buyer sits in the mandatory RO e-Factura register.

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Read the full Romania e-invoicing guide

Implementation Timeline(17 events)

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

RO e-Factura becomes mandatory in public procurement
1 July 2022
B2G
Suppliers to contracting authorities had to issue structured electronic invoices through RO e-Factura , the first stage of the mandate under GEO 120/2021 .
Domestic B2B reporting through RO e-Factura
1 January 2024
B2B
Taxable persons established in Romania had to transmit domestic B2B invoices to RO e-Factura . Buyers still received the invoice in the usual way, and fines for missing the transmission deadline were held back until 31 May 2024.
Electronic invoicing only, and the 15 per cent penalty
1 July 2024
B2B
From this date an invoice between Romanian-established businesses is issued only through the system, and the same rule reached public institutions outside public procurement. ANAF sets the fine for invoicing outside the system, or for recording an invoice received outside it, at 15 per cent of the invoice total.
B2C reporting becomes mandatory
1 January 2025
B2C
Invoices to natural persons had to be reported through RO e-Factura after a voluntary period that opened on 1 July 2024. Where the buyer gives no tax identification code, the invoice carries a code of thirteen zeros in its place.
ViDA package published in the Official Journal
25 March 2025
EU Level
The VAT in the Digital Age package removed the need for a derogation before a Member State may require electronic invoicing, and set the calendar for digital reporting on cross-border supplies.
Non-profit bodies enter the mandatory register
1 July 2025
B2B
Associations, foundations, other non-profit bodies, political parties and religious denominations that carry on economic activity and are not registered for VAT had to enrol in the mandatory RO e-Factura register under article 10^6 of GEO 120/2021 .
Fines begin for late B2C transmission
1 July 2025
B2C
Missing the deadline for transmitting a B2C invoice became a contravention on this date under article 13^2 of GEO 120/2021 , on the same tiered scale already applied to B2B invoices.
Special-regime farmers enter the mandatory register
1 October 2025
B2B
Natural persons farming under the special regime of article 315^1 of the Fiscal Code moved from the optional register to the mandatory one under article 10^7 of GEO 120/2021 . Law No. 88/2026 later lifted that obligation.
GEO 89/2025 sets a five working day window
24 December 2025
B2B
GEO 89/2025 , in Monitorul Oficial No. 1203, changed the transmission deadline from five calendar days to five working days from 1 January 2026, added supplies to taxable persons not established in Romania but registered here for VAT, and required CNP-identified suppliers to enrol in the mandatory register from 15 January 2026.
Ordinance 6/2026 defers the CNP registration duty
30 January 2026
B2B
Ordinance No. 6/2026 , in Monitorul Oficial No. 77, pushed the registration duty for suppliers identified by personal identification number from 15 January 2026 to 1 June 2026, and let those already enrolled ask to be taken out of the register.
ANAF Order 378/2026 rebuilds form 082
22 March 2026
B2B
Order No. 378/2026 , in Monitorul Oficial No. 250 of 31 March 2026, amended Order 3789/2024 so that form 082 serves as both a registration and a removal request for the mandatory RO e-Factura register, and set 26 May 2026 as the filing date for CNP-identified suppliers already trading.
Law 88/2026 makes RO e-Factura optional for CNP-identified suppliers
29 May 2026
B2B
Law No. 88/2026 , in Monitorul Oficial No. 459 and in force from 1 June 2026, dropped the obligation for suppliers identified by personal identification number, farmers under the special agricultural regime of article 315^1, and foreign cultural institutes working in Romania under intergovernmental agreements. All three may still opt in through the optional register.
ANAF Orders 1020/2026 and 1021/2026 rework both registers
20 August 2026
B2B
Order No. 1020/2026 , in Monitorul Oficial No. 706 of 25 August 2026, took the exempt categories out of form 082 and let farmers leave the mandatory register. Order No. 1021/2026 , in Monitorul Oficial No. 743 of 3 September 2026, reset the optional register and allowed exit from it for the first time, effective the first day of the month after form 081 is filed.
Outer date of the EU derogation behind the B2B mandate
31 December 2026
EU Level
Romania built its B2B mandate on Council Implementing Decision (EU) 2023/1553 , which applies from 1 January 2024 until the earlier of 31 December 2026 or the date Member States must apply national provisions transposing the ViDA amendments to articles 218 and 232. Recital 6 of the Decision anticipates that such a directive would remove the need for the derogation, so the date closes the authorisation rather than the mandate.
ViDA: platform obligations and single VAT registration
1 July 2028
EU Level
Platform economy compliance, single VAT registration reforms, and a mandatory reverse charge for suppliers not identified in the Member State of taxation.
ViDA: cross-border B2B digital reporting
1 July 2030
Intra-EU
Digital reporting requirements apply to cross-border B2B transactions, replacing recapitulative statements with transaction-level reporting.
ViDA: domestic systems align with the EU standard
1 January 2035
Domestic
Member States running domestic digital reporting, Romania included, must bring those systems into line with the EU rules.

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Compliance Regime

Tax Authority
Agenția Națională de Administrare Fiscală (ANAF)
CTC Model
Centralised platform
Central platform run by the Ministry of Finance and ANAF. The supplier uploads the XML to RO e-Factura through the Virtual Private Space or the web services, the system validates it against EN 16931 and the RO_CIUS rules, applies the Ministry of Finance electronic seal and makes it available to the buyer. There is no pre-clearance before issue: the invoice is transmitted within five working days of issue. Article 4(7) of GEO 120/2021 fixes the date of communication to the buyer as the date the invoice becomes available to them for download.
Standards
EN 16931-1+A1, RO_CIUS

Record-keeping & Reporting

Archiving
Accounting records and the supporting documents behind them, invoices included, are kept for five years counted from 1 July of the year following the financial year in which they were drawn up, under article 25 of Accounting Law No. 82/1991 as amended by Law No. 36/2023. Records for capital goods run until five years after the adjustment period ends under article 305 of the Fiscal Code, which reaches 25 years for immovable property. The original invoice is the XML file carrying the Ministry of Finance electronic seal, and ANAF keeps files available for download in the system for 60 days before archiving them and releasing them on request.
SAF-T
Mandatory
Informative declaration D406 (SAF-T), phased in from large taxpayers in January 2022, medium taxpayers in January 2023, and small taxpayers and non-established persons registered for Romanian VAT in January 2025.

Technical Formats

UBL 2.1 (Invoice-2, CreditNote-2)
UN/CEFACT CII

Penalties

Invoicing outside the system
A supplier that issues a B2B invoice outside RO e-Factura faces a fine equal to 15 per cent of the invoice total, as set out in ANAF's guidance on electronic invoicing .
Recording an invoice received outside the system
A buyer that receives and records an invoice other than electronically, where the system is compulsory, faces a fine equal to 15 per cent of the invoice total per ANAF .
Missed transmission deadline
Missing the five working day window for one or more invoices falling due in a calendar month draws RON 5,000 to RON 10,000 for large taxpayers, RON 2,500 to RON 5,000 for medium taxpayers and RON 1,000 to RON 2,500 for other legal persons and for natural persons, under article 13^2 of GEO 120/2021 . The same scale has applied to B2C invoices since 1 July 2025.
No half-of-minimum settlement
Article LVIII of Law No. 296/2023 blocks the usual option to settle at half the minimum fine within 15 days of the report being served, as ANAF notes for every RO e-Factura contravention.
Public entities paying against paper
A public entity that pays from its own budget against an invoice not issued and received electronically faces RON 500 to RON 1,000 plus late-payment interest on the budget revenue concerned, per ANAF .
Enforcement bodies
Enforcement bodies, court bailiffs and the National Agency for the Management of Seized Assets face RON 5,000 to RON 10,000 for each invoice issued in a supplier's name without meeting article 10(1) and article 10^1(2), under GEO 69/2024 .

Exemptions

Simplified invoices and fiscal receipts
Fiscal receipts issued under GEO 28/1999 that meet the conditions for a simplified invoice in article 319(12), (13) and (21) of the Fiscal Code stay outside the obligation, as do documents for operations outside the scope of VAT where article 319 requires no invoice.
Intra-Community supplies
Invoices for intra-Community supplies of goods where the buyer gives a VAT identification number from another Member State are excluded, per article 10 of GEO 120/2021 .
CNP-identified suppliers, farmers and cultural institutes
Law No. 88/2026 lifted the obligation from 1 June 2026 for suppliers identified by personal identification number, farmers applying the special regime of article 315^1 of the Fiscal Code, and foreign cultural institutes working in Romania under intergovernmental agreements. Each may opt in through the optional register.
Classified and security-sensitive contracts
Electronic invoicing does not apply to invoices arising from contracts classified under Romanian law, or where awarding and performing a public contract required special security measures to protect essential state security interests.

Cross-border Conditions

Supplies to non-established VAT-registered buyers
From 1 January 2026, GEO 89/2025 requires Romanian-established suppliers to transmit through RO e-Factura invoices for supplies taxable in Romania made to taxable persons not established here but registered for Romanian VAT, and to deliver the invoice to those buyers by the ordinary route as well.
Non-established suppliers
Operators not established in Romania are not obliged to use the system for B2B or B2G supplies. Those that choose to must enrol in the optional RO e-Factura register through form 081, and on enrolment they also take on the role of recipient, under article 10 of GEO 120/2021 .
Latest Update
Timeline Update
3 Sept 2026

ANAF Order 1021/2026 opens an exit route from the optional RO e-Factura register

ANAF Order No. 1021 of 20 August 2026, published in Monitorul Oficial No. 743 of 3 September 2026, amended Order 3788/2024 on the optional RO e-Factura register. It resets who may opt in without being obliged to, naming persons covered by article 294(1)(j) to (n) of the Fiscal Code, foreign cultural institutes, special-regime farmers, suppliers identified by personal identification number and operators not established in Romania. Form 081 is renamed as a request for registration in or removal from the register, and for the first time a supplier may leave it, with effect from the first day of the month after the form is filed, per Order No. 1021/2026.

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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 1 January 2024) and B2G (since 1 July 2022) transactions.

B2B e-Invoicing in Romania is mandatory since 1 January 2024. Domestic B2B invoices pass through RO e-Factura . Reporting became compulsory on 1 January 2024 under GEO 120/2021 , penalties were held back until 31 May 2024, and from 1 July 2024 an invoice counts as issued only once it has gone through the system. GEO 89/2025 moved the transmission window to five working days from 1 January 2026 and brought in supplies to taxable persons not established in Romania but registered here for VAT. Law No. 88/2026 removed the obligation for suppliers identified by personal identification number (CNP), farmers under the special agricultural regime and foreign cultural institutes, who may instead enrol in the optional register.

B2G e-Invoicing in Romania is mandatory since 1 July 2022. Public sector invoicing runs through RO e-Factura . It has been mandatory in public procurement since 1 July 2022 and, from 1 July 2024, for invoices to public institutions outside public procurement. Public entities may pay from their own budget only against invoices issued and received electronically, and ANAF sets the fine for breaching that duty at RON 500 to RON 1,000, alongside late-payment interest. Contracts classified under Romanian law, and public contracts whose award or performance required special security measures, sit outside the obligation.

Romania supports the following e-Invoice formats: UBL 2.1 (Invoice-2, CreditNote-2), UN/CEFACT CII.

Romania uses the following e-Invoicing standards: EN 16931-1+A1, RO_CIUS. Archiving requirement: Accounting records and the supporting documents behind them, invoices included, are kept for five years counted from 1 July of the year following the financial year in which they were drawn up, under article 25 of Accounting Law No. 82/1991 as amended by Law No. 36/2023. Records for capital goods run until five years after the adjustment period ends under article 305 of the Fiscal Code, which reaches 25 years for immovable property. The original invoice is the XML file carrying the Ministry of Finance electronic seal, and ANAF keeps files available for download in the system for 60 days before archiving them and releasing them on request.

Central platform run by the Ministry of Finance and ANAF. The supplier uploads the XML to RO e-Factura through the Virtual Private Space or the web services, the system validates it against EN 16931 and the RO_CIUS rules, applies the Ministry of Finance electronic seal and makes it available to the buyer. There is no pre-clearance before issue: the invoice is transmitted within five working days of issue. Article 4(7) of GEO 120/2021 fixes the date of communication to the buyer as the date the invoice becomes available to them for download.

Romania has penalties for e-Invoicing non-compliance. Invoicing outside the system: A supplier that issues a B2B invoice outside RO e-Factura faces a fine equal to 15 per cent of the invoice total, as set out in ANAF's guidance on electronic invoicing; Recording an invoice received outside the system: A buyer that receives and records an invoice other than electronically, where the system is compulsory, faces a fine equal to 15 per cent of the invoice total per ANAF; Missed transmission deadline: Missing the five working day window for one or more invoices falling due in a calendar month draws RON 5,000 to RON 10,000 for large taxpayers, RON 2,500 to RON 5,000 for medium taxpayers and RON 1,000 to RON 2,500 for other legal persons and for natural persons, under article 13^2 of GEO 120/2021; and 3 more.

SAF-T reporting in Romania is mandatory. Informative declaration D406 (SAF-T), phased in from large taxpayers in January 2022, medium taxpayers in January 2023, and small taxpayers and non-established persons registered for Romanian VAT in January 2025.

Yes. Romania falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Romania is 31 December 2026: Outer date of the EU derogation behind the B2B mandate. Romania built its B2B mandate on Council Implementing Decision (EU) 2023/1553, which applies from 1 January 2024 until the earlier of 31 December 2026 or the date Member States must apply national provisions transposing the ViDA amendments to articles 218 and 232.

Cross-border e-Invoicing in Romania: From 1 January 2026, GEO 89/2025 requires Romanian-established suppliers to transmit through RO e-Factura invoices for supplies taxable in Romania made to taxable persons not established here but registered for Romanian VAT, and to deliver the invoice to those buyers by the ordinary route as well. Operators not established in Romania are not obliged to use the system for B2B or B2G supplies. Those that choose to must enrol in the optional RO e-Factura register through form 081, and on enrolment they also take on the role of recipient, under article 10 of GEO 120/2021 .

B2C e-Invoicing in Romania is mandatory since 1 January 2025. A supply to a natural person who gives no tax identification code, or who chooses to identify by personal identification number, counts as B2C and must be reported through RO e-Factura . Reporting was voluntary from 1 July 2024, became compulsory on 1 January 2025 and has carried fines since 1 July 2025. Where the buyer gives no tax code, the invoice uses a code of thirteen zeros in the buyer identification field. Fiscal receipts that meet the conditions for a simplified invoice stay outside the obligation. ANAF requires the supplier to hand the buyer the invoice itself under article 319 of the Fiscal Code, unless the buyer sits in the mandatory RO e-Factura register.

Exemptions from Romania e-Invoicing may apply to: Simplified invoices and fiscal receipts, Intra-Community supplies, CNP-identified suppliers, farmers and cultural institutes. Check specific criteria as exemptions vary by transaction type and business size.
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