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Romania e-Invoicing

Updated 9 February 2026

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Read our full Romania e-invoicing compliance guide

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

B2B

mandatory

since 1 January 2024

RO e-Factura mandatory for domestic B2B from Jan 2024. SMEs (annual turnover below EUR 500,000) granted extension to July 1, 2026.

B2C

mandatory

since 1 January 2025

All B2C invoices must be reported through RO e-Factura.

B2G

mandatory

since 1 July 2022

RO e-Factura for public sector.

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Standards:

EN 16931

Supported Formats:

UBL 2.1 (custom CIUS)

Romanian XML

Archiving Requirements:

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.

Mandatory

D406 / SAF-T-like reporting phased in.

RO e-Factura B2G mandatory

1 July 2022

B2G

Public sector eInvoicing via RO e-Factura.

B2B reporting & eInvoicing mandatory (RO e-Factura)

1 January 2024

B2B

Domestic B2B eInvoicing via central platform.

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.

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.