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ERP ReferenceE-invoicing mandates

Country · RO

E-invoicing in Romania

Last verified · official sources

B2B (domestic)

In force

B2B e-invoicing obligations in Romania have applied since 1 January 2024.

B2G (public sector)

In force

In Romania, recipients have had to accept and process e-invoices since 8 September 2020; a general sending obligation is not stated in the sources we checked.

Key facts

Model
Clearance: invoices pass through (or are registered on) a government platform as part of issuing them.
Formats
Network / platform
RO e-Factura (national platform operated by the tax administration ANAF)
Archiving period
Not stated in the sources we checked
Penalties
Fines for non-compliance graded by taxpayer size (Law 296/2023 and Emergency Ordinance 115/2023); amounts not stated in the fetched source.

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 8 September 2020B2GIn forcereceive

    All public sector entities must receive and process EN 16931 e-invoices (Law 199/2020)

  2. July 2022(not legally fixed)B2BIn forcesend and receive

    Companies in high fiscal risk sectors (e.g. alcohol, construction) as defined by ANAF must use RO e-Factura (month only in source)

  3. 1 January 2024B2BIn forcesend and receive

    All B2B transactions must go through RO e-Factura (Law 296/2023) for taxable persons established in Romania (and, per the law as described, non-established persons VAT-registered in Romania); invoices must be submitted within 5 calendar days of issuance

  4. 1 January 2025B2BIn forcesend and receive

    Mandatory e-invoicing limited to B2B transactions between entities established in Romania (Emergency Ordinance 138/2024); B2C domestic transactions must be reported in RO e-Factura within 5 calendar days

Details and caveats

RO e-Factura has been available since November 2021 for B2G and B2B. B2C e-reporting was voluntary from 1 Jul 2024 and mandatory from 1 Jan 2025. RO_CIUS is defined in Minister of Finance Order 1366/2021. The EC factsheet classifies Romania's VAT real-time reporting as 'No' while describing 5-day reporting via RO e-Factura; we classify the model as clearance because invoices must be submitted to the state platform. EC factsheet last updated Aug 2025.

ERP support in Romania

FAQ

Is B2B e-invoicing mandatory in Romania?

B2B e-invoicing obligations in Romania have applied since 1 January 2024.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Romania?

In Romania, recipients have had to accept and process e-invoices since 8 September 2020; a general sending obligation is not stated in the sources we checked.

Which e-invoice formats and network are used in Romania?

Formats recorded from official sources: RO_CIUS (EN 16931, UBL 2.1 / CII). Network or platform: RO e-Factura (national platform operated by the tax administration ANAF).

Related

Sources

Last verified . Always check the official source before acting.