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Compliance questions

Yes. Taxable persons established in Romania must send their domestic invoices to RO e-Factura. It is mandatory for invoices to public bodies (B2G) since July 2022 and for invoices to businesses (B2B) since July 2024. Invoices to consumers (B2C) must be reported since January 2025.
No. RO e-Factura is a national clearance platform that the Ministry of Finance and ANAF run. Every domestic invoice goes to this one platform through its API or through SPV. There is no Peppol directory and no network of access points in the domestic flow.
5 working days from the issue date, since 1 January 2026. Before that date, the deadline was 5 calendar days. The supplier must issue the invoice by the 15th of the month after the supply.
Yes, when the supplier issues an invoice to the consumer. The supplier reports the invoice to RO e-Factura and gives it to the consumer in the usual way. A fiscal cash register receipt (bon fiscal) that meets the conditions of a simplified invoice does not go to RO e-Factura.
A B2C invoice (factură) is an invoice that the supplier issues to a consumer. The supplier reports it to RO e-Factura and gives it to the consumer. A bon fiscal is a receipt from a fiscal cash register, under OUG 28/1999. Its data reaches ANAF through the cash register, not through RO e-Factura. A bon fiscal that meets the conditions of a simplified invoice does not go to RO e-Factura.
Exports and intra-Community supplies are out of scope. Qualifying fiscal cash register receipts are also out of scope. Since January 2026, invoices to buyers that are registered for VAT in Romania but not established there are in scope.
No. Romania has no certification scheme for e-invoicing providers. A provider uses a qualified certificate for electronic signature. Each business authorizes the provider in SPV to act for its tax number (CIF).
A late transmission costs RON 1,000 to 10,000, based on the size of the taxpayer. An invoice issued outside the system costs the supplier 15% of its value. A buyer that books an invoice from outside the system also pays 15% of its value and cannot deduct the VAT.

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Invoicing questions

UBL 2.1 in the Romanian profile of EN 16931, called CIUS-RO (version 1.0.1). RO e-Factura also accepts CII (D16B). The platform checks the invoice against the EN 16931 rules and the national BR-RO rules.
No. The legal invoice is the XML file that the Ministry of Finance seals after validation. A PDF has no legal value, but you can give one to your customer as a readable copy.
You cannot cancel a sealed invoice. Issue a credit note (type 381) or a corrective invoice (type 384) that references the original invoice.
No. The platform statuses show only whether the invoice passed validation. The buyer settles a dispute directly with the supplier, and the supplier corrects the invoice with a new document.
Since 1 August 2025, the standard rate is 21% and the reduced rate is 11%. If an invoice is in another currency, the VAT amounts must also show in RON.
For 60 days. After that, ANAF archives the files, and a copy is available only on request. Keep your own copy of each sealed invoice.
Yes. The buyer issues the invoice in the supplier’s name, with type code 389.

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