E-invoicing in Romania

Business-to-government (B2G) e-invoicing is mandatory in Romania. All businesses supplying public authorities must issue invoices via the RO e‑Factura system in UBL 2.1 XML format and transmit them through the National Agency for Fiscal Administration (ANAF) platform.

Business‑to‑business (B2B) e-invoicing is also mandatory in Romania. Resident or VAT‑registered nonresident businesses in Romania must report every B2B invoice via RO e‑Factura in real time. Every e-invoice must be validated and digitally sealed by ANAF before the recipient receives it.

Business-to-consumer (B2C) e-invoicing in Romania has been mandatory for all businesses since 1 January 2025. Businesses must report B2C invoices in RO e‑Factura.

All invoices must be in XML (UBL 2.1) format and transmitted through the RO e‑Factura platform managed by ANAF.

E-invoice details must include tariff codes for high‑risk goods, VAT codes, buyer details, seller details, and invoice type codes. The XML with ANAF electronic seal is considered the original legal invoice for VAT deduction.

Delays in transmission (late filing to RO e‑Factura) can incur penalties of:

• 1,000–2,500 RON for small businesses
• 2,500–5,000 RON for medium-sized businesses
• 5,000–10,000 RON for large businesses

If a taxable person receives a B2B invoice not transmitted through RO e‑Factura, they may be fined an amount equal to the VAT value stated on that invoice.