E-invoicing in Romania: RO e-Factura obligations

Timeline

1. 1 July 20222,1,9Mandatory e-invoices via RO e-Factura to contracting authorities (B2G)Businesses established in Romania supplying contracting authorities and entities under public procurement contractsPublic sector (B2G)
2. 1 July 20229,3Mandatory upload of B2B invoices for goods with high fiscal risk to RO e-FacturaSuppliers of goods classified as high fiscal risk by ANAF order, including non-resident companies registered for VAT in RomaniaIssue
3. 1 January 20243,8Mandatory upload of all domestic B2B invoices to RO e-FacturaTaxable persons established in Romania (VAT-registered or not) and non-established suppliers registered for VAT in Romania, for B2B supplies with their place of supply in RomaniaIssue
4. 1 June 20243Fines for late or missing upload of B2B invoices applySuppliers obliged to upload B2B invoicesPenalties
5. 1 July 20241,3,4The XML in RO e-Factura becomes the only original of a B2B invoice; parallel delivery on paper or PDF is no longer requiredTaxable persons established in Romania, as suppliers and as customersIssue and receive
6. 1 July 20241,3,4Fine of 15% of the total invoice value for issuing a B2B invoice outside RO e-Factura and for receiving and booking oneSuppliers and customers established in RomaniaPenalties
7. 1 January 20251,7Mandatory upload of B2C invoices to RO e-FacturaTaxable persons established in Romania (VAT-registered or not) invoicing consumers, for supplies with their place of supply in RomaniaIssue
8. 1 July 20251Fines for late or missing upload of B2C invoices applySuppliers obliged to upload B2C invoicesPenalties
9. 1 January 20261,10Invoices to non-established customers registered for VAT in Romania must also be uploaded to RO e-FacturaTaxable persons established in Romania supplying non-established taxable persons registered for VAT in RomaniaIssue
10. 1 January 20261,10,4Upload deadline changes from 5 calendar days to 5 working days after issue (B2B and B2C)All suppliers obliged to use RO e-FacturaOther
11. 1 June 20265,1Individuals who identify by their personal numeric code (CNP) are permanently exempt from RO e-FacturaSelf-employed individuals and other suppliers identified for tax purposes by CNPOther
12. Today, 3 October 2026

Rules at a glance

Formats

RO_CIUS – national CIUS of EN 16931, as XML in UBL 2.1 or UN/CEFACT CII D16B syntax(required)6,7,1

Who is in scope

Taxable persons established in Romania (seat or fixed establishment), whether or not registered for VAT, for supplies with their place of supply in Romania to other established taxable persons (B2B), to contracting authorities and public institutions (B2G) and to consumers (B2C); since 1 January 2026 also to non-established customers registered for VAT in Romania. Non-established suppliers registered for VAT in Romania have had to upload their domestic B2B invoices since 1 January 2024; other non-established businesses may opt in. Not obliged: individuals who identify for tax purposes by their personal numeric code (CNP, since 1 June 2026), individual farmers under the special scheme for farmers, foreign cultural institutes and the bodies listed in Article 294(1)(j)–(n) of the Fiscal Code (all may opt in). Invoices to such farmers, cultural institutes and Article 294 bodies need not be uploaded unless they opted in; invoices to individuals who give no tax code or identify by their CNP count as B2C and must be uploaded as such, unless the buyer is in the optional RO e-Factura register. Excluded transactions: fiscal receipts that serve as simplified invoices, intra-EU supplies where the customer gives a VAT number from another member state, and invoices for transactions outside the scope of VAT for which no invoice is required.1,3,5,10

Thresholds and phases

No turnover, size or contract-value threshold: the B2B, B2G and B2C obligations apply to established taxable persons whether or not they are registered for VAT. Taxpayer size only matters for the amount of the fine for late upload (large, medium, other).1,3

B2B

Mandatory3,1,8Domestic supplies between taxable persons established in Romania since 1 January 2024; since 1 January 2026 also supplies to non-established customers registered for VAT in Romania.

B2G (public sector)

Mandatory2,1,3Since 1 July 2022 for suppliers established in Romania on public procurement contracts; since 2024 also for other supplies to public institutions. Non-established suppliers may opt in.

B2C

Mandatory1,7Invoices to consumers must be uploaded to RO e-Factura since 1 January 2025 (voluntary from 1 July to 31 December 2024); the consumer still receives the invoice in the usual way. Fiscal receipts that meet the conditions of a simplified invoice are excluded.

Transmission

Government clearance1,7,11The supplier uploads the XML to the Ministry of Finance's RO e-Factura platform (web portal or API). Valid invoices receive the Ministry's electronic seal and are made available to the customer for download; invalid ones are returned with an error message.

Reporting

RO e-Factura itself gives the tax authority every domestic B2B and B2C invoice. Separately, businesses file the SAF-T return D406 (large taxpayers since 1 January 2022, medium since 1 January 2023, small since 1 January 2025), and road transport of goods with high fiscal risk and international road transport of goods must be declared in RO e-Transport, which issues a UIT code that accompanies the goods.1,13,14

Transition and tolerance

From 1 January to 30 June 2024, B2B invoices had to be uploaded within 5 working days and still sent to the customer in the usual way. Late uploads were not fined if the deadline fell on or before 31 May 2024 (originally 31 March 2024). From July 2024 to December 2025 the deadline was 5 calendar days; since 1 January 2026 it is 5 working days again. B2C upload was voluntary from July to December 2024, mandatory from January 2025 and fined from 1 July 2025. Associations and foundations not registered for VAT were exempt until 30 June 2025. If the system is down for at least 24 hours, the obligation is suspended and invoices are issued normally, then uploaded later.3,4,1,10

Penalties

Issuing a B2B invoice outside RO e-Factura, or receiving and booking such an invoice: a fine of 15% of the total invoice value. Missing the upload deadline (B2B, and B2C since 1 July 2025) for one or more invoices due in a calendar month: RON 5,000–10,000 for large taxpayers, RON 2,500–5,000 for medium taxpayers and RON 1,000–2,500 for other legal persons and individuals. Enforcement bodies that issue invoices on behalf of debtors: RON 5,000–10,000 per invoice. Public bodies may pay B2G invoices only if they were sent through RO e-Factura; breaches are fined RON 500–1,000.1

Archiving period

5 years12Accounting registers and supporting documents, counted from 1 July of the year after the end of the financial year in which they were drawn up.

Archiving requirements

The legally valid original is the XML file with the Ministry of Finance's electronic seal, so it is the XML (not a PDF rendering) that must be kept. RO e-Factura keeps invoices and error messages available for download for 60 days after publication; after that they are archived by the authority and released only on request, so businesses should download and store them themselves.1,11

Authority

Ministry of Finance (RO e-Factura platform, run by its National Centre for Financial Information) and the National Agency for Fiscal Administration (ANAF)

Sources

1. Ordonanța de urgență a Guvernului nr. 120/2021 privind administrarea, funcționarea și implementarea sistemului național privind factura electronică RO e-Factura și factura electronică în România (consolidated version of 1 June 2026, incl. notes on OUG 89/2025 and OG 6/2026)Portal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026
2. Legea nr. 139/2022 pentru aprobarea Ordonanței de urgență a Guvernului nr. 120/2021 (Monitorul Oficial nr. 490, 17 May 2022)Portal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026
3. Legea nr. 296/2023 privind unele măsuri fiscal-bugetare pentru asigurarea sustenabilității financiare a României pe termen lung, consolidated (art. LIX, LXV, LXVI, LXX; art. LIX as amended by OUG 115/2023, OUG 30/2024 and OUG 69/2024)Portal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026
4. Ordonanța de urgență a Guvernului nr. 115/2023 (Monitorul Oficial nr. 1139, 15 December 2023), art. LXVII–LXXIMonitorul Oficial / Ministry of FinanceOfficial source, checked 3 October 2026
5. Legea nr. 88/2026 (Monitorul Oficial nr. 459, 29 May 2026), art. III–IV amending OUG 120/2021Portal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026
6. Ordinul ministrului finanțelor nr. 1366/2021 pentru aprobarea Specificațiilor tehnice și de utilizare a elementelor de bază ale facturii electronice – RO_CIUSANAF / Ministry of FinanceOfficial source, checked 3 October 2026
7. Informații tehnice – eFactura (validators, RO_CIUS artefacts, B2C upload services)Ministry of FinanceOfficial source, checked 3 October 2026
8. RO e-Factura – home page (B2B upload mandatory since 01.01.2024)Ministry of FinanceOfficial source, checked 3 October 2026
9. Întrebări și răspunsuri RO e-Factura 2022ANAFOfficial source, checked 3 October 2026
10. Comunicat de presă AGG_DEX-648/14.01.2026: Modificări legislative privind sistemul RO e-Factura (OUG 89/2025)ANAF – AJFP ArgeșOfficial source, checked 3 October 2026
11. Procedura de utilizare și funcționare a sistemului național privind factura electronică RO e-Factura, approved by Ordinul ministrului finanțelor nr. 1365/2021 (art. 8)Portal Legislativ / Ministry of FinanceOfficial source, checked 3 October 2026
12. Legea contabilității nr. 82/1991, consolidated (art. 25 as amended by Legea nr. 36/2023)Portal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026
13. Comunicat A_RPC-1030/18.11.2024: Începând cu 1 ianuarie 2025 și contribuabilii mici vor transmite D406 (SAF-T)ANAFOfficial source, checked 3 October 2026
14. Ordonanța de urgență a Guvernului nr. 41/2022 pentru instituirea Sistemului național privind monitorizarea transporturilor rutiere de bunuri RO e-Transport, consolidatedPortal Legislativ / Ministry of JusticeOfficial source, checked 3 October 2026

What changed

• 3 October 2026Corrected: invoices to private individuals identified by their personal numeric code (CNP) are B2C invoices and must still be uploaded to RO e-Factura; only the farmer, cultural-institute and Article 294 exemptions also free their suppliers.