Rumanía
Facturación electrónica
B2G
Obligatorio- Formato
- UBL
- Infraestructura
- RO e-Factura (SPV)
- Modelo
- Centralizado
- Alcance y plazo
- Mandatory since 1 July 2022 for invoices to public institutions. Transmission within 5 working days of issuance since 1 January 2026.
B2B
Obligatorio- Formato
- Factura electrónica RO (RO_CIUS)
- Infraestructura
- eFactura
- Modelo
- Centralizado
- Alcance y plazo
- Desde el 1 de julio de 2022: obligatorio para sectores de alto riesgo fiscal. Desde julio de 2024: obligatorio en todos los sectores.
B2C
Obligatorio- Formato
- UBL 2.1 (CIUS-RO 1.0.1)
- Infraestructura
- RO e-Factura (SPV)
- Modelo
- Reporting
- Alcance y plazo
- 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.
Reporte electrónico
Reporte periódico
Obligatorio- Formato
- SAF-T
- Modelo
- Reporting
- Alcance y plazo
- Monthly or quarterly accounting report. Mandatory for all taxpayers since January 2025.
Más información
Detalles del país
- Autoridad fiscal
- Agenția Națională de Administrare Fiscală (ANAF)
- Periodo de archivo
- 10 años
- Firma electrónica
- No requerida
- Normativa
-
- OUG 120/2021 · Base act. Creates RO e-Factura, the Ministry seal and the penalties
- Law 139/2022 · Approves OUG 120/2021. B2G mandatory from 1 July 2022
- Order MF 4092/2022 · CIUS-RO 1.0.1 and the BR-RO rules
- Law 296/2023 · B2B reporting from January 2024 and clearance from July 2024
- OUG 115/2023 · Exclusions, transmission deadline and downtime rules
- OUG 69/2024 · B2C reporting from 1 January 2025
- OUG 138/2024 · Simplified invoices in scope. Fiscal receipt carve-out
- OUG 89/2025 · 5 working day deadline. Reporting of invoices to non-established VAT-registered buyers
RO e-Factura platform live
The Ministry of Finance and ANAF open RO e-Factura for voluntary use under OUG 120/2021.
B2G e-invoicing mandatory
Invoices to public institutions go through RO e-Factura.
B2B reporting starts
Businesses established in Romania report domestic B2B invoices to RO e-Factura.
B2B clearance mandatory
The XML that RO e-Factura validates and seals becomes the legal invoice.
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.
B2C penalties start
Penalties for B2C reporting apply after a six-month grace period.
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.
Optional use for individuals
Individuals who work under their CNP and special-regime farmers become optional users (Law 88/2026).
E-invoicing systems enforced to date
RO e-Factura clears B2G and B2B invoices and receives B2C invoice reports. SAF-T reporting also applies.
| Sistema | Descripción | Cobertura de Invopop |
|---|---|---|
| RO e-Factura | Central platform that clears B2G and B2B invoices and receives B2C invoice reports. | TBD |
| SAF-T (D406) | Monthly or quarterly accounting report to ANAF, separate from the invoice flow. | TBD |
EU digital reporting (ViDA)
ViDA digital reporting starts for intra-EU transactions. Intra-Community supplies come into scope.