Briefing Document & Podcast: Romanian E‑Invoicing, E‑Reporting, and E‑Transport: Scope, Timeline & Requirements

Last update December 2, 2025

Romania’s E‑Compliance Mandates: E‑Invoicing, E‑Reporting & E‑Transport

SUMMARY

Executive Summary:

Romania has implemented a comprehensive e-compliance system centered around mandatory e-invoicing (RO e-Factura) for domestic transactions. This system, coupled with e-reporting and e-transport initiatives, aims to modernize VAT compliance, reduce fraud, and streamline tax administration. The core of the system is RO e-Factura, which mandates the use of a structured XML format (UBL 2.1 XML) for all domestic B2B, B2C, and B2G transactions where the place of supply is in Romania. The system involves clearance e-invoicing for B2B and B2G transactions, where the tax authority (ANAF) validates and digitally signs each invoice. E-reporting is used for B2C transactions and by non-established, but VAT-registered, businesses. This briefing outlines the key aspects of these mandates, including scope, timelines, obligations, penalties, and related initiatives like RO e-TVA (pre-filled VAT returns).

1. Key Components of Romania’s E-Compliance Mandates:

• E-Invoicing (RO e-Factura): “Issuing invoices electronically via the RO e-Factura platform, mandatory for domestic B2B transactions (clearance) and B2G.” This involves a clearance system for domestic B2B and B2G transactions, requiring validation and digital signing by the tax authority (ANAF) before the invoice is considered officially issued.
• E-Reporting: “Submitting invoice data electronically to the tax authority (ANAF) without mandatory clearance, used for B2C and by non-established but VAT-registered businesses.” While the supplier still submits the XML data, the buyer receives the invoice via other means (e.g., print or email).
• E-Transport: “Monitoring the transport of goods, requiring declarations prior to transport using a separate system.” This is a separate mandate that requires declarations prior to the transport of certain goods.

2. RO e-Factura Platform:

• “RO e-Factura is Romania’s electronic invoicing platform managed by the Ministry of Finance.” It mandates a structured XML format (UBL 2.1 XML conforming to the Romanian CIUS standard) for invoices, specifically an implementation of the European e-invoicing standard EN 16931.
• It is significant because “it mandates a structured XML format for invoices, requiring validation and digital signing by the tax authority for domestic B2B transactions, creating a clearance system for VAT compliance.”
• The “official invoice of record is the XML file transmitted through the system.” No paper or PDF is accepted for mandated transactions.

3. Clearance E-Invoicing vs. E-Reporting:

• Clearance E-Invoicing: “Requires suppliers to issue invoices via the RO e-Factura platform, where the tax authority validates and digitally signs each invoice before it’s considered issued, mainly for domestic B2B transactions.” The “tax authority now validates and digitally signs each invoice before it’s considered issued.”
• E-Reporting: “Involves suppliers submitting invoice data (XML) to ANAF, but they also deliver the invoice to the buyer through other means, mainly used for B2C and by non-established, VAT-registered businesses.”

4. Transactions in Scope and Out of Scope:

• In Scope: All domestic B2B, B2C, and B2G transactions where the place of supply is in Romania. “All B2B supplies of goods or services within Romania (where the VAT place of supply is Romania) are subject to mandatory e-invoicing.” Effective 2025, the mandate is explicitly limited to transactions where the transaction “takes place in Romania.”
• Out of Scope: “Transactions currently out of scope include cross-border transactions such as intra-Community supplies (EU B2B sales), exports of goods outside the EU, and cross-border B2B services. Operations not subject to VAT or not requiring an invoice under Art.319 of the Fiscal Code are also excluded.”

5. Responsibilities of Seller/Issuer and Buyer/Recipient:

• Seller/Issuer: “The seller/issuer is responsible for e-invoicing or e-reporting the transaction by uploading the invoice to RO e-Factura within the prescribed time.” “The supplier must initiate the electronic submission.” The responsibility rests with the party issuing the invoice.
• Buyer/Recipient: “The buyer/recipient receives the e-invoice via the system (for B2B/B2G), ensures the supplier has complied, and verifies the invoice has a valid Ministry of Finance seal.” While not actively reporting, the buyer “must participate by retrieving invoices and can play a role in enforcement (via complaint if a supplier fails to comply).” Buyers must register in SPV to access incoming invoices.

6. Five-Day Submission Rule:

• “The five-day submission rule requires that each invoice must be transmitted to the tax authority’s system within five calendar days from its issuance (taxable event).” This applies to all invoices in scope – B2B, B2C, and B2G. “Five days’ is interpreted as 5 calendar days in recent guidance.”
• “Missing the deadline constitutes a compliance violation (after grace periods lapsed).”

7. E-Invoice Format:

• “The required format for e-invoices is a structured XML format conforming to the Romanian CIUS (Core Invoice Usage Specifications), which is an implementation of the European e-invoicing standard EN 16931.” This is essentially UBL 2.1 XML with specific Romanian extensions.
• Key elements include “supplier and buyer identifiers, invoice number and date, line item details, taxation details, and totals.”

8. RO e-TVA (Pre-Filled VAT Returns):

• “Romania’s pre-filled VAT return system (RO e-TVA) uses data from e-invoices reported through RO e-Factura, RO e-Transport, customs import VAT data, cash register reports, and SAF-T files to prepare a draft VAT return for taxpayers.”
• “This pre-filled return is made available to taxpayers by the 20th of the month following the reporting period, allowing them to review and compare it with their own records before submitting their official return by the 25th.” The system aims to “reduce errors, fight fraud, and reduce compliance workload.”
• If there are “significant differences” (defined as over 20% and at least 1,000 RON difference for any tax amount) between the taxpayer’s filed return and the pre-filled values, the system will issue an electronic notification and the taxpayer must provide a justification.

9. Penalties for Non-Compliance:

• “Potential penalties include fines for late or missing submission of invoice data, ranging from RON 1,000 to RON 10,000 depending on the size of the taxpayer.”
• A penalty of “15% of the invoice’s value for failing to issue a required e-invoice through the RO e-Factura system at all.”
• “Additionally, buyers may lose the right to deduct VAT on invoices that were not properly reported.”

10. Archiving Requirements:

• “E-invoices must be archived in their original electronic form (XML file with the Ministry of Finance’s seal) for at least 5 years, calculated from the end of the fiscal year in which they were issued, though 10 years is recommended.”
• “Archives must ensure the readability, integrity, and authenticity of invoices throughout the retention period.” Storing just a printed copy or PDF is not sufficient; the digitally-signed XML is the official record. The archive must preserve the “electronic signature and timestamp.”

Key Takeaways and Recommendations:

• Compliance is Mandatory: Romania’s e-invoicing system is comprehensive and strictly enforced.
• Technical Readiness: Businesses must ensure they can generate and transmit XML invoices in the required format.
• Adapt Internal Processes: Adjust compliance procedures, including archiving and reconciliation, to align with the digital requirements.
• Monitor Updates: Stay informed about updates and changes to the regulations via official releases and tax advisories.
• Focus on Domestic Transactions: The mandate primarily affects domestic (Romanian) transactions. Cross-border transactions are currently excluded.

This briefing document summarizes the key elements of Romania’s e-invoicing, e-reporting, and e-transport mandates. Affected taxpayers should consult with tax advisors and review official guidance for detailed compliance information.

• Timeline of Implementation (2024–2026):
  • January 1, 2024 – June 30, 2024: Preliminary E-Reporting phase. All VAT-registered taxpayers (including those not established in Romania but VAT-registered there) had to report domestic B2B invoices to the tax authority within 5 days of issuance. In this phase, invoices were still exchanged between businesses by traditional means, but details had to be uploaded to the RO e-Factura system (near-real-time reporting). B2G invoices and certain high-fiscal-risk B2B invoices were already under mandatory e-invoicing from earlier laws. A grace period was in place (no fines) until May 31, 2024. [marosavat.com], [marosavat.com] [foederer.nl] [marosavat.com]
  • July 1, 2024: Mandatory B2B E-Invoicing phase. Romania implemented a clearance e-invoicing system for all domestic B2B transactions where both supplier and customer are established in Romania. From this date, Romanian-established suppliers must issue invoices via the government’s RO e-Factura platform, and customers must be registered on the platform to receive them. The tax authority now validates and digitally signs each invoice before it’s considered issued. (Foreign companies with a Romanian VAT number were not required to use clearance, but must continue e-reporting their sales – see below.) Penalties for non-compliance began to apply after this date. [marosavat.com], [foederer.nl] [marosavat.com]
  • January 1, 2025: Addition of B2C E-Reporting. Electronic invoicing/reporting became mandatory for domestic B2C transactions (business-to-consumer) starting 2025. Romanian businesses must report all invoices issued to final consumers through RO e-Factura within 5 days. (Consumers themselves incur no obligations; they continue to receive a copy of the invoice from the seller, but the data is sent to tax authorities by the seller.) A voluntary pilot ran in late 2024, and full enforcement for B2C began in 2025 (with a short grace period for certain small entities until mid-2025). By 2025, therefore, B2B, B2G, and B2C domestic invoices are all in scope of Romania’s digital system. [marosavat.com], [mfinante.gov.ro] [mfinante.gov.ro] [marosavat.com]
  • Authorization Until 2026: Romania’s mandate for compulsory e-invoicing is backed by an EU Council Implementing Decision allowing derogation from the VAT Directive through December 31, 2026. The current rules are expected to remain in force through 2026, with potential alignment to broader EU “VAT in the Digital Age” reforms thereafter. Major 2024 amendments (Emergency Ordinance 138/2024) introduced the “place of supply in Romania” criterion (limiting the mandate to domestic transactions) and set the stage for 2025 changes. Future tweaks or extensions will depend on EU approvals and local legislation, but no earlier than 2027 for new scope expansions. [foederer.nl] [marosavat.com]
  Transactions in Scope of the Mandate:
  • Domestic B2B Transactions: All B2B supplies of goods or services within Romania (where the VAT place of supply is Romania) are subject to mandatory e-invoicing. From July 2024, any invoice between two taxable persons established (or domiciled) in Romania must be issued via RO e-Factura and cleared by ANAF. This covers standard sales, as well as self-billed invoices and credit notes, provided both parties are in Romania. Note: Effective 2025, the law explicitly limits the mandate to cases where the transaction “takes place in Romania” – removing ambiguity around invoices between Romanian entities for out-of-country transactions. [marosavat.com], [marosavat.com] [marosavat.com]
  • Domestic B2C Transactions: All B2C invoices issued by Romanian businesses to consumers must be reported through the RO e-Factura system as of Jan 1, 2025. This applies to any invoice (receipt or bill) given to a final consumer for a taxable supply in Romania. Exceptions: Simplified sales documented solely by a fiscal cash register receipt are generally excluded from e-Factura (such receipts are handled by cash register regulations). In practice, if a business issues an invoice (not just a receipt) to a consumer, it must transmit that invoice’s XML to ANAF. To address privacy, suppliers may fill the buyer’s ID field with a dummy value (all zeros) if the consumer’s personal ID is not collected. Consumers are not required to log into the system; they receive their invoice from the seller as usual, but the data is communicated to tax authorities behind the scenes. [mfinante.gov.ro], [mfinante.gov.ro] [marosavat.com]
  • B2G Transactions: Business-to-Government invoices (supplies to public institutions in Romania) have been mandatory on the RO e-Factura platform since 2022. Any company invoicing a Romanian public entity must use e-Factura (UBL XML format) and transmit the invoice through the system. This obligation remains in effect; it functions similarly to B2B clearance – the authority (as buyer) retrieves the e-invoice via the portal. Note that B2G e-invoicing in Romania predates the B2B mandate and continues unchanged, encompassing all public procurement transactions. [foederer.nl]
  • Cross-Border Transactions (Intra-EU and Export): Invoices for international transactions are currently out of scope of RO e-Factura’s mandate. Invoices for intra-Community supplies (EU B2B sales), exports of goods outside the EU, and cross-border B2B services need not be issued through the Romanian platform. These transactions still follow existing EU VAT reporting (e.g. EC Sales List, customs declarations, SAF-T files) but are not cleared by ANAF in real-time. Likewise, import VAT invoices or intra-Community acquisition invoices received from foreign suppliers are not required to be reported in RO e-Factura by the buyer. (Romania may implement digital reporting for cross-border invoices once EU law permits, but as of 2025, such transactions are excluded by the “place of supply” rule.) [marosavat.com]
  • Other Exclusions: Operations not subject to VAT or not requiring an invoice under Art.319 of the Fiscal Code are excluded from e-Factura. For example, certain non-taxable transactions or lump-sum travel expenses without invoice obligations are out of scope. Also exempt are specific entities temporarily: NGOs, foundations, and farmers under the special VAT scheme were not required to use RO e-Factura until June 30, 2025 (to allow adaptation), after which they too must comply. Summary: If a transaction is domestic and taxable in Romania, an e-invoice or e-report is required; if it is cross-border or exempt from invoicing, RO e-Factura does not apply. [mfinante.gov.ro]
  Taxable Persons in Scope:
  • Established Romanian Businesses: All taxable persons established in Romania (companies or individuals) are subject to the e-invoicing mandates. This includes not only VAT-registered businesses but also those who are not VAT-registered if they issue invoices (e.g. small businesses below the VAT threshold must still use e-Factura for B2B/B2C invoices). By law, being established in Romania triggers the obligation for domestic transactions, regardless of size or VAT status. From July 2024, every Romanian-established business needs capability to issue and receive e-invoices via RO e-Factura. (Receiving is done by registering on the platform.) Public sector entities as invoice recipients also had to register in order to receive supplier invoices through the system. [basware.com] [marosavat.com], [mfinante.gov.ro] [marosavat.com]
  • Non-Established but VAT-Registered Businesses: Foreign entities that are not established in Romania but have a Romanian VAT number (for example, via fiscal registration or a fixed establishment) are in scope for reporting. These non-established suppliers must transmit their Romanian invoices to ANAF, but under current rules they fulfill this via e-reporting (near-real-time submission) rather than clearance e-invoicing. In practice, a foreign company with a RO VAT ID can continue to send invoices to Romanian customers by traditional means, provided it also uploads the invoice data (XML) to the RO e-Factura portal within 5 days. Such entities were explicitly included from the start in January 2024. They are exempt from the clearance mandate (they don’t have to issue the invoice through the portal to the buyer) but not exempt from reporting. Important: if a non-established company does have a fixed establishment in Romania, it’s treated as an established taxpayer and must do clearance e-invoicing like any local firm. [marosavat.com], [basware.com] [marosavat.com]
  • Buyers (Recipients): The obligation to send invoice data lies with the issuer (seller). Romanian buyers do not have to “e-report” received invoices – there is no separate reporting for purchasers. However, buyers have a duty to ensure compliance by their suppliers: a Romanian business should only accept a valid e-invoice through the system for in-scope transactions. If a supplier attempts to send a paper/PDF outside the system (when e-invoicing was required), the buyer is expected to insist on an e-Factura copy. In fact, if e-invoices are not available in the system on time, buyers can notify tax authorities of the issue. Thus, while buyers don’t actively report sales or purchases in RO e-Factura, they must participate by retrieving invoices and can play a role in enforcement (via complaint if a supplier fails to comply). [marosavat.com], [mfinante.gov.ro] [mfinante.gov.ro]
  • Special Case – Self-Billing: In situations of self-billing (where the buyer issues the invoice on behalf of the supplier, by prior agreement), Romanian authorities have enabled a mechanism in RO e-Factura. The buyer can upload the invoice XML with a flag indicating “AUTOFACTURA=DA” (self-billed). This way, the buyer’s system submission generates a valid e-invoice (the process still goes through ANAF for validation). Self-billing scenarios are relatively rare but are supported, ensuring those invoices are also captured. [marosavat.com]
  • Summary: To clarify, the seller/issuer of the invoice is responsible for e-invoicing or e-reporting the transaction in all cases. This applies to domestic B2B, B2C, and B2G – the supplier must initiate the electronic submission. The buyer’s responsibility is to receive and record the e-invoice (and, for B2B/B2G, to only consider an invoice valid if it came through RO e-Factura). Foreign suppliers not on the platform themselves remain the party obliged to report their sales (there is currently no mechanism for a Romanian customer to upload a foreign supplier’s invoice, except self-billing as noted). Cross-border purchases and sales are managed via other VAT reporting obligations rather than RO e-Factura. [marosavat.com], [mfinante.gov.ro]
  Data to be Provided & Format of E-Invoices:
  • “RO e-Factura” System and Format: Romania’s e-invoice platform RO e-Factura uses a structured XML format conforming to the Romanian CIUS (Core Invoice Usage Specifications), which is an implementation of the European e-invoicing standard EN 16931. The format is essentially UBL 2.1 XML with specific Romanian extensions. Invoices must be submitted in this XML format (sometimes referred to with extension “.xml” or “.ubl”), containing all required fields defined by Romanian and EU law. Key invoice elements include: supplier and buyer identifiers (tax identification numbers, names, addresses), invoice number and date, line item details (description, quantity, unit price), taxation details (tax base, VAT rate, VAT amount for each rate, any exemptions with reason codes), totals, currency, and any references (PO numbers, etc.). The schema also supports special flags (e.g., self-billing indicator, mention of simplified invoice, etc.). No paper or PDF is accepted for mandated transactions – the official invoice of record is the XML file transmitted through the system. [marosavat.com], [basware.com] [basware.com]
  • Invoice Clearance Process: Under the clearance model (mandatory B2B and B2G), the supplier generates the invoice data in XML and sends it via the RO e-Factura portal or API. The tax authority’s system validates the syntax and content (ensuring the XML conforms to schema and certain business rules, like valid VAT numbers, correct county codes for addresses, etc.). If the invoice passes, the system assigns a unique registration number and applies the Ministry of Finance’s digital signature (seal) to the XML. This transforms it into a validated e-invoice. The supplier and buyer can then download the signed XML; it is available in each party’s secure SPV (Virtual Private Space) account. The buyer’s copy retrieval constitutes delivery of the invoice. If an XML file is rejected (e.g., due to errors), the invoice is considered not issued, and the supplier must correct and re-submit. Only once an invoice is validated and registered in RO e-Factura is it deemed issued for VAT purposes. The whole exchange is electronic – typically integrated via software – though web upload/download is possible for low volume. [marosavat.com]
  • E-Reporting Process (without clearance): In cases where clearance is not required (e.g., during H1 2024 for B2B, or for non-established suppliers, or B2C transactions where the consumer isn’t on the platform), the supplier still submits the invoice XML to ANAF, but simultaneously delivers the invoice to the buyer through other means (for B2C, a printed or emailed copy; for B2B in H1 2024 or foreign suppliers, a PDF or paper sent to the customer). The data content and XML format are the same; the difference is the buyer might not retrieve it from the portal. During the interim reporting phase, Romanian buyers could actually see reported invoices in their SPV inbox even if they also got a paper copy – a unique feature aimed at transparency. Starting July 2024, for domestic B2B this dual approach ceased (everything moved to full clearance through the portal). For B2C, the mechanism is effectively one-sided reporting: the seller sends data to ANAF and separately gives the consumer the invoice. In all scenarios, the 5-day submission rule and XML format apply uniformly, ensuring consistency of reported data. [marosavat.com] [2024 09 30…-reporting | Word], [2024 09 30…-reporting | Word] [marosavat.com], [marosavat.com]
  • Content Specifics: The Romanian CIUS has a few local specifics. For example, if an invoice is a simplified invoice or includes a cash register receipt reference, it can be marked accordingly. The XML schema includes an optional field for the buyer’s personal identification number (CNP) on B2C invoices; as noted, the government allows using “0000000000000” (13 zeros) if the real ID is not provided. Each invoice line must identify the good or service and its measurement unit. Romanian VAT law requires certain text if VAT exemptions apply (these are handled via specific codes in the XML for exemption reasons). Multi-currency invoices are allowed (with RON equivalents provided where needed). There is also integration with the RO e-Transport system for certain goods: an invoice for goods that require an e-Transport declaration must include the transport document reference, but this is managed outside the invoice itself. Overall, the data provided to tax authorities is comprehensive, effectively mirroring every detail on the invoice to ensure that ANAF has full visibility into the transaction. [marosavat.com]
  • Transmission Method: Technical transmission can be done via API (machine-to-machine) or through a web portal upload. Most medium and large taxpayers use software or service providers to automatically convert and send invoices in XML. ANAF provides testing environments and technical documentation on their website for integration. Smaller taxpayers have the option of using a web-based form or even free tools to generate compliant XML. In all cases, once submitted, the authorities’ response (approval or error report) is provided in the SPV. Suppliers should monitor this to confirm their invoices have been accepted. If an issue is found (like incorrect tax codes), the invoice can be fixed and resubmitted, subject to the original 5-day rule for timeliness.
  Deadlines for Transmitting Invoice Data:
  • Five-Day Submission Rule: Romania imposes a strict deadline that each invoice must be transmitted to the tax authority’s system within 5 days from its issuance (taxable event). This timeline applies to all invoices in scope – B2B, B2C, B2G – whether under clearance or simple reporting. “Five days” is interpreted as 5 calendar days in recent guidance (to ensure near-real-time reporting). For example, an invoice dated March 1 must be uploaded by March 6. This requirement ensures that authorities see transactional data promptly. Missing the deadline constitutes a compliance violation (after grace periods lapsed). [marosavat.com], [marosavat.com]
  • Real-Time vs Batch: In practice, many businesses submit invoices on the same day of issuance or in daily batches, effectively achieving real-time reporting. The 5-day rule is effectively an outer limit. Because for B2B clearance an invoice isn’t legally delivered until it’s cleared, there is a natural incentive to send it immediately. For B2C, while the seller can hand the consumer an invoice on the spot, they still must upload the data within days. Thus, the “lag” between issuing and reporting is kept minimal.
  • Periodic Reporting Not Required: Apart from sending each invoice within 5 days, there is no separate periodic summary of invoices to file related to e-Factura. The continuous controls replace the need for monthly invoice listings to tax authorities. (Notably, the domestic sales/purchase list D394 is expected to be simplified or eliminated in light of e-invoicing data, and the new e-TVA system uses the invoice-level data directly – see below.)
  • Other Compliance Timelines: If using related systems: the e-Transport system (for monitoring transport of goods) requires declarations prior to transport (not after), and the SAF-T (Standard Audit File) periodic submission for large taxpayers is monthly; but these are separate obligations. For e-invoices, 5 days is the key figure. Also, by the 20th of the month following a VAT period, the tax authority now prepares a pre-filled VAT return (using data up to the end of that period) – this effectively collates the invoices of the period (see RO e-TVA details below). [mfinante.gov.ro]
  Responsibility: Seller vs. Buyer E-Reporting Duties:
  • Obligation on the Issuer (Supplier): In Romania’s system, the duty to electronically report or clearance-submit an invoice rests with the party issuing the invoice, which is typically the seller. The supplier must ensure the invoice is uploaded to RO e-Factura within the prescribed time. This holds for B2B and B2C domestic transactions – the supplier reports the sale. For B2G, the private supplier likewise submits the invoice. If the supplier is a foreign VAT-registered entity selling in Romania, that foreign supplier is the one who must e-report the invoice (there is no mechanism for the Romanian customer to do this on their behalf, except self-billing scenarios). In summary, the seller is responsible for compliance with e-invoicing/reporting mandates for its transactions. [marosavat.com], [marosavat.com]
  • Role of the Buyer (Customer): The buyer does not actively report invoices in the RO e-Factura system. Instead, the buyer’s role is to receive the e-invoice via the system (for B2B/B2G) and to ensure the supplier has complied. For business buyers, this means registering in SPV to access incoming invoices. The buyer should verify that any invoice they receive from a Romanian supplier was delivered through the platform with a valid Ministry of Finance seal. If a buyer does not find an expected invoice in the system, or if a supplier issues an invoice outside the system when it should have been electronic, the buyer can take action (e.g., notify tax authorities or request the supplier to re-issue via RO e-Factura). Particularly for B2C transactions, if a consumer doesn’t receive a proper invoice through the system (for instance, if they paid on the spot and the seller failed to report it), the consumer can report this to the tax office as per the new regulations. This creates a secondary enforcement channel. However, the buyer has no separate e-filing obligation for purchases under this mandate – they do not upload purchase data (the tax authority will get the purchase data from the suppliers’ sales submissions). [marosavat.com] [basware.com] [mfinante.gov.ro]
  • Self-Billing Exception: In cases of self-billing (where the customer prepares the invoice on behalf of the supplier, with consent), the customer effectively becomes the issuer of the invoice. Romanian regulations accommodate this by allowing the customer to submit that invoice to RO e-Factura with a special flag. Thus, the customer (buyer) in a self-billing scenario takes on the reporting role for that invoice, since they are the one issuing it. This is a niche scenario applicable in certain industries or internal transactions. Aside from self-billed invoices, buyers normally do not send any data into the e-Factura system. [marosavat.com]
  • Cross-Border Purchases: If a Romanian company buys from a foreign supplier that is not registered in Romania, there is no RO e-Factura obligation. The Romanian buyer will handle the VAT via reverse charge or import procedures and report those in regular VAT returns and statements (e.g., Declaratie 390 for EU acquisitions), but again, not through RO e-Factura. The e-invoicing mandate was deliberately limited to domestic transactions between Romanian-registered persons. (Under future EU “digital reporting” rules, this may change, but as of 2025 the buyer has no e-invoice to retrieve in such cases.) [marosavat.com]
  • Summary: For domestic mandated transactions, it is always the invoice issuer who must transmit the data. Buyers simply receive (and must insist on receiving) electronic invoices via the system. No dual reporting by buyers is required, avoiding duplication. This centralized seller-reporting model, coupled with tax authority cross-checks, ultimately ensures the VAT on sales and purchases can be reconciled without each buyer submitting purchase lists (the new e-TVA system automates the cross-check using seller data).
  Data Transmission & Reporting Mechanics:
  • RO e-Factura Portal: The central hub for e-invoicing is the Ministry of Finance’s platform, accessible through the Virtual Private Space (SPV) login. Taxable persons must enroll for SPV access and then either upload invoices through a web interface or send them via web-service (API). Each submission is tied to the taxpayer’s digital certificate for authentication. Transmission to authorities is exclusively electronic – there is no option to submit invoices on paper or other media for the mandate. The portal provides confirmations: on successful upload, and after processing, a status (accepted/rejected) is given. If accepted, the invoice in XML is stamped and made available in the “Inbox” of the recipient’s account (for B2B/B2G). B2C invoices are stored in the system without a specific consumer inbox (though the authorities may make these viewable to consumers in the future via a portal). [marosavat.com]
  • Integration & Automation: Most companies integrate their ERP or billing software with RO e-Factura. The system supports batch submissions, and can return results in near real time. A typical flow: a company’s system generates multiple invoice XMLs, these are sent in a batch to ANAF’s API, the system returns a message ID, and shortly after, the company retrieves a result file indicating which invoices were approved and providing the unique invoice registration codes. This enables high-volume issuers (like utilities or telecoms) to comply without manual intervention. Smaller issuers can use a free web form or upload one invoice at a time via SPV.
  • Delivery to Customers: For B2B and B2G, once the invoice is in the system, the buyer must fetch it. Business buyers either log into SPV to download the XML (and optionally, a human-readable PDF rendition) or they use their own software to poll the API for new invoices addressed to them. The government’s digital signature on the invoice ensures that the buyer can verify its authenticity and integrity. Many businesses convert the XML to PDF or HTML for internal processing or to attach in their accounting systems, but legally the XML is the source of truth. For B2C, since consumers are not on the platform, the seller provides the consumer a copy (often a paper invoice or a PDF via email) at the time of sale, and that copy should match the data submitted. The consumer’s copy is for their records; the tax authority uses the XML they received for audit trail. [basware.com]
  • System Availability & Contingencies: The RO e-Factura system is generally available continuously. In case of technical downtime on ANAF’s side, authorities would likely issue guidance (so far there haven’t been major outages reported publicly). Taxpayers are expected to have internet access and means to submit within deadlines. If a taxpayer’s own systems go down, they should use backup methods (e.g., the web portal) to avoid missing the 5-day window. There isn’t a specific “contingency reporting” form – the expectation is to always use the e-Factura system.
  • Security and Confidentiality: All data exchanges occur over secure channels (HTTPS). The SPV portal is password and certificate protected. Invoices in the system are only visible to the issuer, the recipient, and tax authorities – it’s not a public registry. Data is protected under tax secrecy laws. The government’s motivation for this system is to fight VAT fraud, so they’ve balanced that with data protection (e.g., the consumer ID issue was handled by allowing anonymization as noted). Businesses should also treat the downloaded XMLs as sensitive data and store them securely.
  Due Dates and Compliance for Data Transmission:
  (Covered above under Deadlines – 5-day rule. No additional monthly/quarterly report needed aside from normal VAT returns.) The key point is every invoice must be reported within 5 days of issuance. The VAT return deadlines (25th of the following month/quarter) remain unchanged, but now the VAT return is largely supported by these real-time submissions (see e-TVA below). [marosavat.com]
  Penalties for Non-Compliance:
  • Late or Missing Submission Fines: Failure to submit required invoice data to RO e-Factura on time (within 5 days) can result in fines. The fine ranges are scaled by taxpayer size: RON 5,000–10,000 for large taxpayers, RON 2,500–5,000 for medium, and RON 1,000–2,500 for small businesses or individuals. These penalties apply per infringement (generally per control period; a systematic failure to report could incur multiple fines). After the grace period ended (mid-2024 for B2B, mid-2025 for B2C), authorities began enforcing these deadlines. [marosavat.com]
  • Penalty for Not Using the System (Unreported Invoice): Starting July 2024, if a Romanian supplier fails to issue a required e-invoice through the RO e-Factura system at all, the law imposes a steep penalty of 15% of the invoice’s value. In other words, if a company bypasses the system and just issues a paper invoice for a domestic B2B sale, it can be fined 15% of that transaction’s amount. This is a significant deterrent intended to prevent off-platform invoicing. Note that this 15% fine specifically addresses the scenario of completely avoiding the e-invoicing mandate (it’s separate from the smaller administrative fine for a late submission). Essentially, the tax authority treats an undeclared invoice as serious tax evasion risk. [marosavat.com]
  • Invalid VAT Deduction: Although not a “fine” stipulated in the e-invoice law, a consequence of non-compliance is that a buyer may lose the right to deduct VAT on an invoice that wasn’t properly reported. Since January 2024, Romanian VAT rules consider that for an input VAT to be creditable, the invoice should be issued according to the law – meaning if e-Factura was required and was not used, the invoice might be deemed invalid for VAT purposes. This gives buyers a direct incentive to only accept compliant e-invoices. Tax auditors have the power to deny VAT deductions or expenses on non-compliant invoices, which can be even costlier than fines.
  • Enforcement Actions: ANAF is leveraging the e-Factura data to cross-check with VAT returns. If a taxpayer consistently fails to report invoices, they are likely to be flagged in the risk analysis system. Audit or anti-fraud inspections can be triggered by discrepancies (e.g., a company’s sales in e-Factura are far lower than what purchasers report as their buys, indicating possible unreported invoices). Thus, beyond direct fines, non-compliance raises the likelihood of a tax audit.
  • B2C Specifics: For B2C, since consumers don’t file anything, enforcement relies on the seller’s reporting. If sellers don’t report B2C invoices, they face the same fines as above. Additionally, Romania has encouraged consumers to demand fiscal receipts/invoices (there are even lottery incentives in Romania for asking for receipts). Now, consumers can alert authorities if a seller fails to issue an e-invoice where required, adding social enforcement. The government has indicated that while B2C enforcement was lenient in early 2025, it would ramp up checks later in the year. [mfinante.gov.ro]
  • Grace Periods Recap: As mentioned, no penalties were applied in the first 5 months of 2024 for B2B, and similarly an initial grace (informal) was given for B2C in early 2025 (especially for small entities). Those periods have passed; as of late 2025 the system is fully enforceable. There was also a postponement of penalties under the separate e-Transport system until Jan 2025, but that’s a different mandate.
  • Other Related Penalties: If a business does not archive the e-invoices properly or cannot produce them on audit (see Archiving section), general penalties under the accounting law could apply (typically a few thousand RON for missing records). Also, providing incomplete data in the context of the new e-TVA pre-filled returns (explained next) can be considered a compliance issue, though the main recourse there is risk classification and possible audit. [mfinante.gov.ro]
  • Summary: Non-compliance with Romanian e-invoicing can lead to financial penalties (fixed fines or a percentage of transaction value) and commercial consequences (invoice invalidity). The Romanian authorities have taken a relatively strict stance to ensure the system’s integrity, with the 15% invoice-value fine being notably severe compared to other countries. Companies are therefore strongly motivated to comply, and indeed many big firms made e-invoicing a condition for their suppliers to get paid, cascading compliance throughout supply chains.
  Archiving Requirements:
  • Retention Period: Romanian law generally requires financial documents, including invoices, to be kept for at least 5 years calculated from the end of the fiscal year in which they were issued. This aligns with the standard statute of limitations for tax audits (5 years). In practice, many companies choose to keep invoices for 10 years (a common internal policy to cover any extended audit or in case records are needed for longer, and also aligning with some EU countries’ longer retention). At minimum, 5 years is mandatory, but 10 years is recommended for full compliance and as hinted by some guidance. (Note: Certain records like those related to EU funds or fixed assets might require longer retention, but for normal sales/purchase invoices 5 years suffices legally.) [basware.com]
  • Format and Integrity: Invoices must be archived in their original electronic form – i.e. the XML file with the Ministry of Finance’s seal in the case of RO e-Factura invoices. Storing just a printed copy or a PDF rendition is not enough; the digitally-signed XML contains the official timestamp and signature that guarantee authenticity. Archives must ensure the readability, integrity, and authenticity of invoices throughout the retention period. This means that the files should be protected from alteration or loss, and one should maintain the ability to present an invoice in a legible format on request (companies often store the XML alongside a human-readable version or have tools to display the XML content, since auditors may need to interpret it). [basware.com], [basware.com] [basware.com]
  • Electronic Archiving: Electronic archiving of invoices is allowed and encouraged. Romania does not require domestic storage of electronic records; invoices can be stored on servers located in other EU countries or even outside the EU if certain conditions are met (notably, the country must have mutual assistance agreements with Romania, and the data must be accessible to authorities on request). It’s good practice, though not mandatory, to notify the tax authorities if archives are kept abroad (this is a requirement in some EU states; Romania’s law isn’t explicit on notification, but ensuring access is key). Many businesses use certified archiving services to manage e-invoice storage with audit trails. [Romania E-…27 11 2023 | PowerPoint], [Romania E-…27 11 2023 | PowerPoint]
  • Audit Access: During a tax inspection, the company should be able to provide any requested invoice electronically in a short time. Typically, auditors might accept the XML on a USB drive or emailed, but also may request that it be rendered in a readable format (like printed or PDF) for review. The taxpayer must also be able to demonstrate the validity of the digital signature on the XML (usually the auditor will verify the Ministry’s seal certificate). In practice, maintaining a structured archive with indexing by invoice number/date helps respond to such queries.
  • Archiving vs. Portal Storage: The RO e-Factura portal itself is not intended to serve as the taxpayer’s archive. It stores invoices for a limited period for retrieval, but businesses should not rely on it as their sole storage. After a certain time (invoices are available for at least 60 days in SPV), the onus is on taxpayers to have saved their copies. The law underlines that taxpayers must keep their records (similar to how e-mailing an invoice doesn’t mean the email server is your archive). Therefore, companies should download all their issued and received e-invoices and incorporate them into their internal archiving systems regularly.
  • Paper Invoices Prior to Mandate: Invoices issued before the e-invoicing mandate (or out-of-scope invoices) that exist in paper form should be kept per the traditional rules (again 5+ years). There’s no requirement to digitize old invoices into the new system. However, if a company scans paper invoices for convenience, those scanned copies are supplementary – the original paper must still be kept for the period if it was the legal original. After the retention period, destruction of records should be done according to proper procedures (documented and with internal approvals, to ensure nothing needed is destroyed). [accace.com], [accace.com]
  • Conclusion: Businesses must maintain a secure, accessible archive of the e-invoice XMLs for at least 5 years. Given the importance of these records for VAT audits and the ease of storing digital files, most will keep them much longer. The archive should preserve the electronic signature and timestamp as these are proof of authenticity. As long as these conditions are met, Romania is flexible on how and where electronic invoices are stored (which is a relief compared to some countries that require local archival). In short: Keep the signed XML, keep it safe, and keep it reachable for audits.
  Pre-Filled VAT Returns (RO e-TVA):
  • Introduction of RO e-TVA: Starting with operations from mid-2024, Romania launched a system for pre-completed VAT returns (“decontul precompletat RO e-TVA”). This is a major digital initiative whereby the tax authority uses the data from e-invoices (and other sources) to prepare a draft VAT return for taxpayers. The system was implemented in stages, with the first pre-filled returns being generated in late summer 2024 for July transactions, and fully in place for 2025 tax periods. It aims to streamline compliance and improve accuracy. [mfinante.gov.ro], [mfinante.gov.ro]
  • How it Works: For each VAT reporting period (monthly for most, quarterly for small taxpayers), ANAF’s systems aggregate the data they have: all the sales and purchase invoices reported through RO e-Factura, data from RO e-Transport (goods movements), customs import VAT data, cash register (fiscal receipt) reports, and the SAF-T files. Using these, ANAF pre-populates the VAT return form (D300) with the total outputs, inputs, and calculated net VAT. By the 20th of the month following the reporting period, this draft is made available to the taxpayer in SPV. (For example, by August 20, a draft for July; by February 20, a draft for January, etc.) This date is earlier than the normal filing deadline (which is the 25th), giving a few days for review. [mfinante.gov.ro]
  • Taxpayer’s Obligations: Taxpayers must still submit their official VAT return by the legal deadline (generally 25th of the month). The pre-filled return is a reference tool – it does not automatically submit on behalf of the taxpayer. The taxpayer should compare their own records to the pre-filled data. In many cases, if all transactions were properly e-invoiced/reported, the numbers should match. If a taxpayer notices discrepancies (e.g., missing purchase invoices if a supplier delayed reporting, or sales that the taxpayer didn’t report because they incorrectly thought it was out of scope, etc.), they should correct their own return or liaise with counterparts to fix data. Regardless of the pre-fill, the taxpayer’s responsibility is to file an accurate return by day 25. [mfinante.gov.ro] [mfinante.gov.ro], [mfinante.gov.ro]
  • Discrepancy Notifications: After the taxpayer files their VAT return, ANAF’s system will automatically compare the filed return against the pre-filled (expected) values. If there are “significant differences” beyond a certain threshold – defined as over 20% and at least 1,000 RON difference for any tax amount – the system will issue an electronic notification to the taxpayer via SPV. This notice (Diferențe RO e-TVA) highlights the variance and requests an explanation. The taxpayer then has to submit a Justification Note through SPV explaining the difference. For example, the taxpayer might explain that a large purchase was not reported by the supplier in time, or that a transaction was treated differently for VAT. They have 30 days (per subsequent rules) to respond. If the taxpayer fails to provide a satisfactory explanation or correction, the situation is flagged as a tax risk indicator. While not an automatic fine, this can lead to increased scrutiny or an audit. Essentially, the system encourages taxpayers to reconcile any gaps promptly. [mfinante.gov.ro]
  • Benefits: The e-TVA pre-filled return is intended to reduce errors (taxpayers won’t forget to include something that ANAF already knows about) and to fight fraud (catching undeclared sales or over-claimed purchases quickly). It also reduces compliance workload in the long run, as businesses might eventually rely on these drafts rather than preparing returns from scratch. Notably, it could eliminate the need for separate domestic listings like Form D394 because ANAF already has the invoice-level data.
  • Current Status: As of 2025, pre-filled VAT returns are available for all VAT-registered taxpayers. However, the transition is gradual – taxpayers are adapting to using them as a guide. The pre-filled data is only as good as what’s reported; any off-platform or late-reported invoices will cause mismatches. Over time, with 100% e-invoicing of domestic trades, the pre-filled should capture nearly everything, leaving mainly cross-border and special VAT items for manual entry. The authorities have emphasized that the pre-filled return is not an official tax assessment or a final liability on its own; the taxpayer’s filed return is still the official declaration, but one that is now cross-checked against ANAF’s data in near-real-time. [mfinante.gov.ro]
  • No Pre-Filled = No Exemption: If for some reason a draft isn’t generated or is incomplete, the taxpayer isn’t exempted from filing – they must still declare based on their records. The system is an aid, not a substitute (at least at this stage). In the future, Romania might allow “filing by exception” (accepting the pre-filled as the return if no changes), but currently every VAT payer must actively submit the D300 form as before – now with the advantage of having a preview from ANAF.
  • Relation to EU Plans: Romania’s e-TVA mirrors ideas in the proposed EU “VAT in the Digital Age” package, anticipating more automated VAT reporting. It puts Romania among the frontrunners in the EU for leveraging e-invoicing data to simplify compliance for taxpayers.
  Relevant Regulations and Resources: (for further reference)
  • EU Council Implementing Decision (EU) 2023/1553 of 25 July 2023 – Authorizes Romania to derogate from the VAT Directive and implement mandatory e-invoicing until end of 2026. [foederer.nl]
  • Government Emergency Ordinance No. 120/2021 – Established the RO e-Factura system and initially regulated B2G and high-risk product e-invoicing.
  • Law No. 139/2022 – Approved and amended OUG 120/2021 (providing the legal basis for broader use of e-Factura).
  • Emergency Ordinance No. 131/2023 (and OUG 115/2023) – Introduced the 2024 B2B mandate and initial framework for B2C reporting (following the EU derogation).
  • Emergency Ordinance No. 138/2024 – Key late-2024 amendment adjusting scope (place of supply rule for B2B) and officially mandating B2C e-invoicing from 2025. (Published in Monitorul Oficial and linked via Ministry of Finance announcements.) [marosavat.com]
  • Order of the ANAF President No. 12/2023 (hypothetical reference) – Technical specifications for RO e-Factura and RO_eTransport (the exact number might differ; ANAF issued multiple orders detailing schema and procedure).
  • Ministry of Finance Press Releases: e.g. 21 June 2024 release on approval of e-TVA procedures and B2C extension; July 2025 release on enforcement updates. (Available on mfinante.gov.ro in Romanian). [mfinante.gov.ro], [mfinante.gov.ro]
  • ANAF official website – e-Factura section: Provides technical guides, FAQs, and the web portal access. The “Legislație” (Legislation) page under RO e-Factura lists all relevant laws and orders. The “Informații tehnice” page provides XML schema definitions and integration info.
  • External Guides and Newsletters: Many tax advisories (Big4, law firms) and VAT solution providers have published summaries. For instance, the Marosa VAT “E-Invoicing in Romania: Complete Guide” (Dec 2024) is a comprehensive overview. The Romanian Ministry of Finance and ANAF also host webinars and PDF guides (often in Romanian) for taxpayer education. [marosavat.com], [marosavat.com]
  • Monitorul Oficial (Official Gazette): All primary and secondary legislation can be found in the Official Gazette. The e-Factura laws are mostly in Part I. (Monitorul Oficial can be accessed via the e-monitor portal, and documents are searchable by number and date.) Key acts include those mentioned above (OUG 120/2021, OUG 130/2021 for e-Transport, OUG 131/2023, OUG 138/2024, etc.). [monitoruloficial.ro]
  Conclusion: Romania’s e-invoicing and e-reporting system as of 2025 is one of the most comprehensive in Europe, covering all domestic transactions through a centralized platform. Domestic sellers must transmit invoice data in a standardized XML format to ANAF, within a short timeframe, and the tax authority clears or records these invoices in real-time. The scope is essentially all B2B, B2G, and B2C dealings within Romania (with cross-border transactions remaining outside the system). Buyers do not report, but must adapt to receiving invoices electronically (or ensure their suppliers comply). The data from this system feeds into compliance tools like pre-filled VAT returns and risk analysis for the tax authorities. Businesses are advised to ensure technical readiness (for generating XML invoices and integrating with RO e-Factura), train their staff on the new process, and adjust their compliance procedures (including archiving and reconciliation) to align with these digital requirements. Robust enforcement (with significant penalties and audit implications) underscores the importance of adhering to the e-invoicing mandate. All indications suggest that e-invoicing is now a permanent feature of Romanian VAT compliance through 2026 and beyond, so early adaptation and continuous monitoring of updates (via official releases and tax advisories) is crucial for all affected taxpayers. [marosavat.com], [basware.com]

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

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