E-Invoicing in Romania 2026 – Complete Guide to RO e-Factura

Romania has been at the forefront of e-invoicing adoption in Central and Eastern Europe. Since January 2024, the RO e-Factura system has undergone rapid expansion — from mandatory B2B invoicing to a broader clearance model covering B2C transactions and new categories of taxpayers. This guide reflects the rules as they stand in 2026 and is relevant for all businesses operating in Romania or transacting with Romanian entities.

Current Legal Framework

Romania’s e-invoicing system operates under the RO e-Factura platform, administered by ANAF (the Romanian National Agency for Fiscal Administration). The system follows a clearance model: invoices must be submitted to and validated by the platform before they are considered legally valid for tax purposes.

The core obligation was introduced on 1 January 2024 for B2B transactions. The framework has since been significantly expanded, most recently through Government Emergency Ordinance (GEO) 89/2025, which introduced key changes effective from 1 January 2026.

Who Is Covered?

Romania’s e-invoicing mandate applies to Romanian-established businesses and non-established VAT-registered taxpayers supplying goods or services with a place of supply in Romania.

The scope as of 2026 covers:

B2B transactions — mandatory since 1 January 2024. Invoices issued between Romanian VAT numbers must be submitted through RO e-Factura.

B2C transactions — mandatory for Romanian-established suppliers since 1 January 2025. Unlike B2B, the supplier must still deliver the invoice directly to the consumer, as buyers do not retrieve invoices from the system.

B2G transactions — mandatory since 2022.

Non-residents with Romanian VAT registration — GEO 89/2025 tightened obligations for foreign entities operating in Romania. For domestic B2B transactions involving taxpayers registered for VAT but without a fixed establishment in Romania, the rules have been clarified and strengthened.

Sole traders (CNP) — from 2026, individuals carrying out economic activities identified by a personal identification number (CNP) — such as photographers, influencers, and other independent service providers — must register in the RO e-Factura registry before starting their activity and submit all invoices through the system.

Intra-community transactions, exports, and cross-border services remain outside the scope of the RO e-Factura obligation.

Invoice Submission Deadline

Effective 1 January 2026, the deadline for transmitting invoices to the RO e-Factura platform was extended from 5 calendar days to 5 working days from the invoice issue date. This adjustment applies to both B2B and B2C transactions, providing businesses with a more practical timeframe that accounts for weekends and public holidays.

How Does the E-Invoicing Process Work?

Invoices must be submitted to the RO e-Factura system in a standardised XML format (CIUS-RO, based on UBL 2.1). There are two main submission methods:

• System integration — connecting your ERP or accounting software directly to the ANAF API for automated submission
• Manual upload — sending the XML file manually through the SPV portal within the 5 working day deadline; manual submission requires a qualified electronic signature

Once submitted, the platform validates the invoice and assigns it a unique identification number. Invoices are stored on the ANAF platform for 60 days, after which both sender and recipient are responsible for their own archiving. Romanian regulations require invoices to be retained for a minimum of 5 years.

Note that the ANAF portal interface is available only in Romanian, which may present an integration challenge for non-Romanian businesses — direct API integration or working with a local tax representative is strongly recommended.

Penalties for Non-Compliance

Fines for failure to submit invoices through RO e-Factura are tiered by taxpayer size:

• Large taxpayers: RON 5,000 to RON 10,000 per infringement
• Medium taxpayers: RON 2,500 to RON 5,000 per infringement
• Other legal entities and individuals: RON 1,000 to RON 2,500 per infringement

In addition, since 1 July 2024, issuing or receiving invoices outside the RO e-Factura system carries an additional penalty of 15% of the total invoice value, applicable to both the seller and the buyer.

Small taxpayers with annual turnover below €500,000 benefit from a deferral of full penalty enforcement until 1 July 2026. This is a penalty deferral, not an exemption — these businesses are still required to use the system and are expected to test, adapt their systems, and improve data quality in preparation for full enforcement.

Summary

Romania’s RO e-Factura system has evolved rapidly since its launch and now represents one of the most comprehensive e-invoicing frameworks in the EU. The key points for businesses in 2026 are:

• B2B and B2C e-invoicing are both mandatory for Romanian-established suppliers
• The submission deadline is 5 working days from invoice issuance (changed from 5 calendar days in January 2026)
• Non-residents with a Romanian VAT number are subject to the obligation for transactions with a place of supply in Romania
• Sole traders operating under a CNP must register in the RO e-Factura registry before commencing activity
• Penalties are active and substantial — including a 15% invoice value fine for transactions handled outside the system
• Small taxpayers (turnover below €500,000) have a penalty enforcement deferral until 1 July 2026, but the obligation itself applies now

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