- E-invoicing via RO e-Factura is now mandatory for most domestic transactions in Romania, with different deadlines for B2B/B2G (clearance-style, near real-time) and B2C (reporting within five working days).
- ANAF validation is required for B2B and B2G invoices before they are legally issued; B2C invoices can be exchanged first and reported later.
- Invoices must use structured formats (EN 16931, UBL 2.1, or CII) with national rules.
- No direct invoice exchange between trading partners for B2B/B2G; validated XML from RO e-Factura is the legal invoice.
- Additional requirements include SAF-T reporting and the e-transport mandate for high-risk goods.
Source: ecosio.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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