Invoicing compliance in Romania
← Back to main article
Timeline
Current and upcoming regulation for Romania.B2BB2GB2C
How RO e-Factura became mandatory
OUG 120/2021 created RO e-Factura in November 2021. The obligation then came in phases:
OUG 120/2021 created RO e-Factura in November 2021. The obligation then came in phases:
- 1 July 2022: B2G e-invoicing becomes mandatory (Law 139/2022).
- 1 January 2024: suppliers report domestic B2B invoices. Full B2B clearance follows on 1 July 2024 (Law 296/2023 and OUG 115/2023).
- 1 January 2025: suppliers report invoices to consumers, with penalties from 1 July 2025 (OUG 69/2024 and OUG 138/2024).
- 1 January 2026: the deadline to send an invoice becomes 5 working days from issue, and invoices to buyers that are registered for VAT in Romania but not established there come into scope (OUG 89/2025).
- 1 June 2026: individuals who work under their personal ID number (CNP) and farmers under the special regime become optional users (Law 88/2026).
B2BB2GB2C
RO e-Factura in force for all domestic invoices
In-scope 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. Individuals who work under their CNP and farmers under the special regime can use it voluntarily. The standard VAT rate is 21% and the reduced rate is 11%.
In-scope 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. Individuals who work under their CNP and farmers under the special regime can use it voluntarily. The standard VAT rate is 21% and the reduced rate is 11%.
B2CFiscalization
QR codes on fiscal receipts
The suspension of penalties for fiscal receipts without a QR code, last extended by OUG 68/2025, ends. Fines range from RON 2,000 to 4,000 (OUG 69/2024). Fiscal receipts that meet the conditions of a simplified invoice stay out of RO e-Factura. The technical rules for the QR code are not yet published, and the date may be postponed again.
The suspension of penalties for fiscal receipts without a QR code, last extended by OUG 68/2025, ends. Fines range from RON 2,000 to 4,000 (OUG 69/2024). Fiscal receipts that meet the conditions of a simplified invoice stay out of RO e-Factura. The technical rules for the QR code are not yet published, and the date may be postponed again.
EUCross-borderE-reporting
EU digital reporting (ViDA)
The EU’s VAT in the Digital Age package (Directive 2025/516) makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions. Intra-Community supplies, which are out of scope of RO e-Factura today, come into scope at EU level.
The EU’s VAT in the Digital Age package (Directive 2025/516) makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions. Intra-Community supplies, which are out of scope of RO e-Factura today, come into scope at EU level.
EUB2BB2G
Domestic system aligned with EU standards (ViDA)
Member States with e-invoicing systems in place before 2024 have until this date to align them with the EU model, which is based on the European standard EN 16931. RO e-Factura already uses CIUS-RO, the Romanian profile of EN 16931, so the extent of any changes is not yet clear.
Member States with e-invoicing systems in place before 2024 have until this date to align them with the EU model, which is based on the European standard EN 16931. RO e-Factura already uses CIUS-RO, the Romanian profile of EN 16931, so the extent of any changes is not yet clear.
For inquiries about Romania, contact us at support@invopop.com.
Participate in our community
Ask and answer questions about Romania’s regulation →