Invoicing compliance in Romania
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Timeline
Current and upcoming regulation for Romania.B2BB2GB2C
RO e-Factura in force for all domestic invoices
Taxable persons established in Romania send every domestic invoice to RO e-Factura within 5 working days of issue. The platform validates and seals B2B and B2G invoices and delivers them to the buyer in SPV. Suppliers report their invoices to consumers to the platform.
Taxable persons established in Romania send every domestic invoice to RO e-Factura within 5 working days of issue. The platform validates and seals B2B and B2G invoices and delivers them to the buyer in SPV. Suppliers report their invoices to consumers to the platform.
B2BB2G
Platform available for voluntary use
OUG 120/2021 creates RO e-Factura. Businesses can start to use it voluntarily.
OUG 120/2021 creates RO e-Factura. Businesses can start to use it voluntarily.
B2G
B2G e-invoicing mandatory
Law 139/2022 makes RO e-Factura mandatory for invoices to public institutions.
Law 139/2022 makes RO e-Factura mandatory for invoices to public institutions.
B2B
B2B reporting
Under Law 296/2023, suppliers must report domestic B2B invoices to RO e-Factura.
Under Law 296/2023, suppliers must report domestic B2B invoices to RO e-Factura.
B2B
Full B2B clearance
The sealed XML in RO e-Factura becomes the legal invoice for domestic B2B sales (Law 296/2023 and OUG 115/2023).
The sealed XML in RO e-Factura becomes the legal invoice for domestic B2B sales (Law 296/2023 and OUG 115/2023).
B2CE-reporting
B2C reporting
Suppliers must report invoices to consumers to RO e-Factura (OUG 69/2024 and OUG 138/2024). Simplified invoices come into scope, except qualifying fiscal cash register receipts.
Suppliers must report invoices to consumers to RO e-Factura (OUG 69/2024 and OUG 138/2024). Simplified invoices come into scope, except qualifying fiscal cash register receipts.
B2C
B2C penalties start
After a six month grace period, penalties apply to B2C reporting.
After a six month grace period, penalties apply to B2C reporting.
VAT
New VAT rates
The standard VAT rate becomes 21% and the single reduced rate becomes 11%.
The standard VAT rate becomes 21% and the single reduced rate becomes 11%.
B2BB2GB2C
5 working day deadline
Under OUG 89/2025, the deadline to send an invoice becomes 5 working days from issue, instead of 5 calendar days. Invoices to buyers that are registered for VAT in Romania but not established there must also be reported.
Under OUG 89/2025, the deadline to send an invoice becomes 5 working days from issue, instead of 5 calendar days. Invoices to buyers that are registered for VAT in Romania but not established there must also be reported.
B2B
Voluntary use for individuals under CNP
Under Law 88/2026, individuals who work under their personal ID number (CNP) and farmers under the special regime become optional users of RO e-Factura.
Under Law 88/2026, individuals who work under their personal ID number (CNP) and farmers under the special regime become optional users of RO e-Factura.
Cross-borderE-reporting
EU digital reporting (ViDA)
The EU’s VAT in the Digital Age initiative starts digital reporting for intra-EU transactions. Intra-Community supplies, which are out of scope today, come into scope at EU level.
The EU’s VAT in the Digital Age initiative starts digital reporting for intra-EU transactions. Intra-Community supplies, which are out of scope today, come into scope at EU level.
For inquiries about Romania, contact us at support@invopop.com.
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