# Romania — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Romania.

Country: Romania
ISO 3166-1 alpha-2: RO
Region: Europe
Currency: RON
Invopop coverage: On the roadmap (Q4 2026)
Tax authority: Agenției Naționale de Administrare Fiscală (ANAF)
Tax authority website: https://www.anaf.ro
Archiving period: 10 years
E-signature requirement: not_required
Last updated: 2026-09-29 10:49:08

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL 2.1 (CIUS-RO 1.0.1), CII D16B | RO e-Factura (SPV) | Clearance | 2022-07-01 | Mandatory since 1 July 2022 for invoices to public institutions. Transmission within 5 working days of issuance since 1 January 2026. |
| B2B | Mandatory | UBL 2.1 (CIUS-RO 1.0.1), CII D16B | RO e-Factura (SPV) | Clearance | 2024-07-01 | Reporting from 1 January 2024, full clearance from 1 July 2024 for businesses established in Romania. Transmission within 5 working days of issuance since 1 January 2026. |
| B2C | Mandatory | UBL 2.1 (CIUS-RO 1.0.1) | RO e-Factura (SPV) | Reporting | 2025-01-01 | Reporting mandatory since 1 January 2025 when the supplier issues an invoice to a consumer. The supplier delivers the invoice. Fiscal receipts (bon fiscal) are out of scope. |
| E-Reporting | Mandatory | SAF-T (D406) | — | Reporting | 2025-01-01 | Monthly or quarterly accounting report. Mandatory for all taxpayers since January 2025. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### RO e-Factura

## Timeline

Dated milestones in this country's mandate rollout.

### NOV 2021 — RO e-Factura platform live

The Ministry of Finance and ANAF open RO e-Factura for voluntary use under OUG 120/2021.

### 1 JUL 2022 — B2G e-invoicing mandatory

Invoices to public institutions go through RO e-Factura.

### 1 JAN 2024 — B2B reporting starts

Businesses established in Romania report domestic B2B invoices to RO e-Factura.

### 1 JUL 2024 — B2B clearance mandatory

The XML that RO e-Factura validates and seals becomes the legal invoice.

### 1 JAN 2025 — B2C reporting and SAF-T for all

Invoices to consumers must be reported to RO e-Factura. SAF-T (D406) reporting becomes mandatory for all taxpayers.

### 1 JUL 2025 — B2C penalties start

Penalties for B2C reporting apply after a six-month grace period.

### 1 JAN 2026 — 5 working day deadline

Suppliers transmit each invoice within 5 working days of issuance. Invoices to non-established VAT-registered buyers must also be reported.

### 1 JUN 2026 — Optional use for individuals

Individuals who work under their CNP and special-regime farmers become optional users (Law 88/2026).

### NOW — E-invoicing systems enforced to date

RO e-Factura clears B2G and B2B invoices and receives B2C invoice reports. SAF-T reporting also applies.

| System | Invopop support | Notes |
|---|---|---|
| RO e-Factura | TBD | Central platform that clears B2G and B2B invoices and receives B2C invoice reports. |
| SAF-T (D406) | TBD | Monthly or quarterly accounting report to ANAF, separate from the invoice flow. |

### 1 JUL 2030 — EU digital reporting (ViDA)

ViDA digital reporting starts for intra-EU transactions. Intra-Community supplies come into scope.

## Regulations

- [OUG 120/2021 (Base act. Creates RO e-Factura, the Ministry seal and the penalties)](https://legislatie.just.ro/Public/DetaliiDocument/247243)
- [Law 139/2022 (Approves OUG 120/2021. B2G mandatory from 1 July 2022)](https://static.anaf.ro/static/10/Anaf/legislatie/L_139_2022.pdf)
- [Order MF 4092/2022 (CIUS-RO 1.0.1 and the BR-RO rules)](https://static.anaf.ro/static/10/Anaf/legislatie/OMF_4092_2022.pdf)
- [Law 296/2023 (B2B reporting from January 2024 and clearance from July 2024)](https://static.anaf.ro/static/10/Anaf/legislatie/l_296_2023.pdf)
- [OUG 115/2023 (Exclusions, transmission deadline and downtime rules)](https://static.anaf.ro/static/10/Anaf/legislatie/OUG_115_2023.pdf)
- [OUG 69/2024 (B2C reporting from 1 January 2025)](https://static.anaf.ro/static/10/Anaf/legislatie/OUG_69_2024.pdf)
- [OUG 138/2024 (Simplified invoices in scope. Fiscal receipt carve-out)](https://static.anaf.ro/static/10/Anaf/legislatie/OUG_138_2024.pdf)
- [OUG 89/2025 (5 working day deadline. Reporting of invoices to non-established VAT-registered buyers)](https://legislatie.just.ro/Public/DetaliiDocument/305817)

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## Source

- Canonical page (human): https://www.invopop.com/coverage/romania
- This document (markdown): https://www.invopop.com/coverage/romania.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/romania