- From January 1, 2026, all invoices in Romania (B2B, B2C, B2G) must be sent via the e-Invoice (e-Factura) system.
- B2B and B2C invoices must be transmitted within 5 working days of issuance; only working days count.
- B2G invoices must be sent via e-Invoice or they cannot be paid by public authorities.
- Fines for late or non-compliant invoices depend on taxpayer size: large (5,000–10,000 lei), medium (2,500–5,000 lei), small/individuals (1,000–2,500 lei).
- In B2B, not using e-Invoice can result in a 15% fine of the invoice value for both issuer and recipient; rules are set by GEO 120/2021.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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