Romania e-Invoicing Mandate
Clearance model · RO e-Factura (ANAF SPV)
E-invoicing is mandatory in Romania: taxable persons established in Romania must transmit domestic B2B invoices through the RO e-Factura platform, a clearance obligation in force since 1 July 2024. Since 1 January 2026 the deadline is five working days from issue, and the enforcement grace period for businesses under EUR 500,000 turnover ended on 1 July 2026. B2C reporting applied from January 2025 but has been optional for most consumer invoices since 1 July 2026.
| Status | Live |
|---|---|
| Legal basis | Government Emergency Ordinance 120/2021 (approved by Law 139/2022) establishing RO e-Factura; Law 296/2023 and Government Emergency Ordinance 115/2023 introducing the B2B mandate and sanctions; Government Emergency Ordinance 89/2025 on transmission deadlines and phased enforcement; Law 88/2026, approving Government Emergency Ordinance 128/2024, narrowing the B2C scope. Council Implementing Decision (EU) 2023/1553 authorised the domestic mandate. |
| Phase-in | 7 phases, 2022 to 2026 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Voluntary |
| Format | UBL 2.1 XML · EN 16931 with the Romanian core invoice usage specification (RO_CIUS) |
| Platform | RO e-Factura via the ANAF Virtual Private Space (SPV) · Central clearance with a Ministry of Finance electronic seal |
| Penalties | Late transmission to RO e-Factura: 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 entities and individuals (Law 296/2023, as amended). |
Phase-in timeline
2022 to 2027- 2022Require RO e-Factura reporting for high fiscal risk goodsdesignated high fiscal risk product categories
- 2024Require all taxable persons to report domestic B2B invoices to RO e-Facturaestablished and non-established Romanian VAT registrants
- 2024Recognise only invoices cleared through RO e-Factura as valid B2B invoicestaxable persons established in Romania
- 2025Extend the reporting obligation to B2C invoicesall established taxable persons
- 2026Move the transmission deadline from five calendar days to five working daysall in-scope invoices
- 2026End the penalty grace period for small and micro-enterprisesannual turnover below EUR 500,000
- 2026Make RO e-Factura optional for invoices to individuals not identified by a tax numberindividuals who have not registered in the optional RO e-Factura registerToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C voluntary
- Non-residents: partially in scope
- UBL 2.1 XML
- EN 16931 with the Romanian core invoice usage specification (RO_CIUS)
- RO e-Factura via the ANAF Virtual Private Space (SPV)
- Periodic reporting (not real-time)
- 10 years
- Digital signature: not-required
- Storage: Any (with access)
- Late transmission to RO e-Factura: 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 entities and individuals (Law 296/2023, as amended).
- Issuing or accepting an in-scope B2B invoice outside RO e-Factura: a penalty of 15% of the total invoice value, applied to both supplier and customer, in force since 1 July 2024.
- Enforcement for taxpayers with annual turnover below EUR 500,000 was deferred by Government Emergency Ordinance 89/2025 and full penalty exposure resumed on 1 July 2026.
Full technical breakdown: Romania guide on e-Invoice.app
Is e-invoicing mandatory in Romania?
Yes. E-invoicing in Romania is mandatory for B2G, B2B transactions (voluntary for B2C). Romania operates a clearance model via RO e-Factura via the ANAF Virtual Private Space (SPV). Non-resident businesses are partially in scope (see the FAQ below).
What are the Romania e-invoicing deadlines?
All phases of the Romania mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B | Require RO e-Factura reporting for high fiscal risk goods | designated high fiscal risk product categories | |
B2B | Require all taxable persons to report domestic B2B invoices to RO e-Factura | established and non-established Romanian VAT registrants | |
B2B | Recognise only invoices cleared through RO e-Factura as valid B2B invoices | taxable persons established in Romania | |
B2C | Extend the reporting obligation to B2C invoices | all established taxable persons | |
B2B B2C | Move the transmission deadline from five calendar days to five working days | all in-scope invoices | |
B2B | End the penalty grace period for small and micro-enterprises | annual turnover below EUR 500,000 | |
B2C | Make RO e-Factura optional for invoices to individuals not identified by a tax number | individuals who have not registered in the optional RO e-Factura register |
What format and platform does Romania require?
Romania requires e-invoices in UBL 2.1 XML (EN 16931 with the Romanian core invoice usage specification (RO_CIUS)), exchanged via RO e-Factura via the ANAF Virtual Private Space (SPV) on a non-real-time basis. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full Romania technical guide on e-Invoice.app.
What are the penalties in Romania?
- Late transmission to RO e-Factura: 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 entities and individuals (Law 296/2023, as amended).
- Issuing or accepting an in-scope B2B invoice outside RO e-Factura: a penalty of 15% of the total invoice value, applied to both supplier and customer, in force since 1 July 2024.
- Enforcement for taxpayers with annual turnover below EUR 500,000 was deferred by Government Emergency Ordinance 89/2025 and full penalty exposure resumed on 1 July 2026.
What changed recently?
- Law 88/2026, published in the Official Gazette on 29 May 2026, took practical effect for B2C invoicing: RO e-Factura became optional for invoices to individuals identified only by a personal numeric code (CNP), special-regime farmers and foreign cultural institutes, with a 13-zero substitute beneficiary code, on the same day the grace period for taxpayers below EUR 500,000 turnover ended.
- Government Emergency Ordinance 89/2025 changed the transmission deadline from five calendar days to five working days and extended reporting to domestic supplies made to Romanian VAT registrants without a fixed establishment.
Need the full Romania compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Romania country guide on our partner site e-Invoice.app.
Romania e-invoicing guide on e-Invoice.appRomania e-invoicing: frequently asked questions
Do non-established businesses with a Romanian VAT number have to use RO e-Factura?
A company that is VAT-registered in Romania but has no fixed establishment there is not required to issue its invoices through RO e-Factura, although reporting obligations can still apply. Since 1 January 2026, Romanian suppliers must transmit invoices issued to customers holding a Romanian VAT number without a fixed establishment through the platform; advisers report the supplier should still deliver the invoice to such customers by other agreed means.
How does RO e-Factura relate to RO e-Transport?
They are separate systems with separate obligations. RO e-Transport covers the road movement of goods, requiring a UIT code declared in advance for high fiscal risk goods and for international transports above 500 kg or RON 10,000, with its sanction regime fully applicable from 1 January 2026. Using RO e-Factura correctly does not discharge any RO e-Transport obligation.
How long must RO e-Factura invoices be archived and where?
The platform only keeps validated invoices available for download for 60 days, after which issuer and recipient are each responsible for their own archive, and the standard retention period is 10 years. The sealed XML must be preserved so the Ministry of Finance seal remains verifiable. The archiving, seal-validation and download workflow is set out in the detailed Romania guide on e-Invoice.app.
More detailed questions? See the full Romania guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
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Latest Romania VAT & e-invoicing news
Romania Ends E-Invoicing Grace Period
Romania has ended the grace period for small taxpayers in its B2B e-invoicing programme, effective 1 July 2026. From this date, ANAF can enforce the e-Factura requirements and impose penalties for non-compliance, requiring all domestic B2B invoices to be submitted within five working days.
End of Romania's grace period and B2C transactions legal clarification
Romania: The grace period for small and micro-enterprises under €500,000 ends on 1 July 2026, imposing full compliance audits and fines. B2C transactions now require invoices outside the RO-eFactura system unless the customer registers, with a 13-zero code mandatory.
Romania e-Invoicing 2026: New B2C e-Factura Reporting Rules Explained
Romania's 2026 e-invoicing law changes B2C reporting rules, exempting suppliers from reporting when customers lack a tax ID. From 1 July 2026, suppliers may use a 13-zero code for non-TIN customers. Penalties of 15% apply if retailers fail to issue e-invoices when customers provide a firm TIN.
Romania Clarifies RO e‑Factura Rules for B2C Transactions
Romania has updated its RO e‑Factura e‑invoicing rules with Law No. 88/2026, effective 29 May 2026. The amendment clarifies B2C treatment, introduces a 13‑zero substitute code for invoices to private individuals without a tax ID, and removes the mandatory transmission requirement unless the customer opts into the optional register. Taxpayers can also deregister from mandatory or optional registers, effective the month after the request.