E-invoicing compliance and regulatory updates - Romania

Electronic Invoicing in Romania

Is e-invoicing mandatory in Romania ?

E-invoicing is mandatory in Romania.

Who is affected?

All taxable persons established in Romania must issue and receive domestic e-invoices for B2B transactions through the RO e-Factura platform.

Non-established entities registered for VAT purposes must submit invoices through RO e-Factura within five working days of issuance but are not subject to the full e-invoicing requirements.

All suppliers to public sector entities must use e-invoicing for B2G transactions.

Compliance requirements

Businesses must issue e-invoices through the RO e-Factura system (ANAF). Invoices must be generated in XML format based on the RO_CIUS standard, aligned with SR EN16931. They must be transmitted electronically for validation and receive a Ministry of Finance Seal after validation.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing in Romania

Is e-invoicing mandatory in Romania ?

E-invoicing is mandatory in Romania.

Who is affected?

All taxable persons established in Romania must issue and receive domestic e-invoices for B2B transactions through the RO e-Factura platform.

Non-established entities registered for VAT purposes must submit invoices through RO e-Factura within five working days of issuance but are not subject to the full e-invoicing requirements.

All suppliers to public sector entities must use e-invoicing for B2G transactions.

Compliance requirements

Businesses must issue e-invoices through the RO e-Factura system (ANAF). Invoices must be generated in XML format based on the RO_CIUS standard, aligned with SR EN16931. They must be transmitted electronically for validation and receive a Ministry of Finance Seal after validation.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

  • No upcoming deadlines.

Standards & Platforms  

Platform

RO e-Factura (ANAF) is Romania’s national e-invoicing platform, managed by the Ministry of Public Finance.

What formats are required in Romania?

Invoices must be issued in XML format based on the RO_CIUS standard and the EN16931 European standard.

Archiving in Romania

What are the archiving requirements in Romania?

Invoices must be archived for 10 years. Invoices must be stored in a format that maintains readability, integrity, and authenticity throughout the retention period.

Legal invoice:

  • For suppliers: The legal invoice is the XML document with the Ministry of Finance Seal, issued and validated via the RO e-Factura platform.
  • For buyers: The legal invoice is the XML document with the Ministry of Finance Seal, received through the RO e-Factura platform.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions

Ensure compliance – Issue and receive invoices in XML format according to RO_CIUS and SR EN 16931 standards through the ANAF platform.

Archive properly – Store validated XML invoices with the Ministry of Finance Seal for 10 years, ensuring secure access and preservation of authenticity and integrity.

Romanian e-invoicing and archiving requirements at a glance:

Requirement Status   Timeline  
B2G Mandatory Since July 2022 
B2B Mandatory Since July 2024

Supplier requirement: Romanian suppliers must issue e-invoices in XML format through the ANAF platform.

Buyer requirement: Romanian buyers must receive e-invoices in XML format through the ANAF platform.

Archiving requirement: Invoices must be archived for 10 years, maintaining authenticity, integrity, and readability.

Electronic Invoicing in Romania

Is e-invoicing mandatory in Romania ?

E-invoicing is mandatory in Romania.

Who is affected?

All taxable persons established in Romania must issue and receive domestic e-invoices for B2B transactions through the RO e-Factura platform.

Non-established entities registered for VAT purposes must submit invoices through RO e-Factura within five working days of issuance but are not subject to the full e-invoicing requirements.

All suppliers to public sector entities must use e-invoicing for B2G transactions.

Compliance requirements

Businesses must issue e-invoices through the RO e-Factura system (ANAF). Invoices must be generated in XML format based on the RO_CIUS standard, aligned with SR EN16931. They must be transmitted electronically for validation and receive a Ministry of Finance Seal after validation.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

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