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.
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Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
RO e-Factura (ANAF) is Romania’s national e-invoicing platform, managed by the Ministry of 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 5 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.
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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 5 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 5 years, maintaining authenticity, integrity, and readability.
