Accounting technology / Glossary / Romania e-invoicing (RO e-Factura)

What is Romania e-invoicing (RO e-Factura)?

Definition

Romania e-invoicing is the RO e-Factura system run by ANAF, Romania's tax administration. Businesses established in Romania send each invoice as a structured XML file to the national platform, which adds the Ministry of Finance electronic seal and passes it to the buyer. It has been mandatory for business-to-business invoices since 1 July 2024.

Also calledRO e-FacturaSistemul național RO e-Factura

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B2B mandatory: Since 1 July 2024
B2C mandatory: Since 1 January 2025
Deadline: 5 working days from issue

How RO e-Factura works

RO e-Factura is a clearance system: the seller uploads the invoice to the national platform, which validates it and makes it available to the buyer, so the tax administration sees every invoice. Only the XML file with the Ministry of Finance electronic seal counts as the original invoice. Businesses use the system through ANAF's Spațiul Privat Virtual (SPV) or through software connected by API. The rules apply to taxable persons established in Romania, including those with a fixed establishment there. It became mandatory for public procurement invoices on 1 July 2022 and for other invoices to public institutions on 1 July 2024. Business-to-business invoices had to be reported from 1 January 2024 and have been mandatory through the system since 1 July 2024. Invoices to consumers have been mandatory since 1 January 2025; simplified invoices from cash registers are excluded. Since 1 January 2026 the deadline is five working days from the date of issue. A business that fails to issue a B2B invoice through the system, or a buyer that records one received outside it, faces a fine of 15% of the invoice total. Late submission is fined 5,000 to 10,000 lei for large taxpayers, 2,500 to 5,000 lei for medium taxpayers and 1,000 to 2,500 lei for others. Fonoa, Comarch and Storecove connect to RO e-Factura.

Common questions

When did e-invoicing become mandatory in Romania?+

For public procurement on 1 July 2022, for business-to-business invoices on 1 July 2024 after a reporting phase from 1 January 2024, and for invoices to consumers on 1 January 2025.

What is ANAF SPV for e-invoicing?+

The Spațiul Privat Virtual is ANAF's online account, where businesses upload and download RO e-Factura invoices. Software can also connect to the platform through ANAF's API.

What is the deadline for sending invoices to RO e-Factura?+

Five working days from the date the invoice is issued, and no later than five working days after the legal deadline for issuing it. The deadline has been in working days since 1 January 2026.

What are the RO e-Factura penalties?+

Issuing a B2B invoice outside the system is fined at 15% of the invoice total, and so is recording one received outside it. Late submission is fined from 1,000 to 10,000 lei depending on the taxpayer's size.