Covered 
Romania
e-Factura
E-invoicing
B2G
Mandatory- Format
- UBL
- Model
- Centralised
B2B
Mandatory- Format
- RO e-invoice (RO_CIUS)
- Infrastructure
- eFactura
- Model
- Centralised
- Scope and deadline
- From July 1, 2022: mandatory for high tax risk sectors. From July, 2024: mandatory in all sectors.
B2C
Not requiredE-reporting
Periodic reporting
Mandatory- Format
- SAF-T
More info
Country details
- Tax authority
- Agenției Naționale de Administrare Fiscală (ANAF)
- Archiving period
- 10 years