RO e-Factura: Romania’s National Platform for Mandatory E-Invoicing
RO e-Factura is Romania’s official platform for electronic invoicing in B2G and B2B transactions, developed to ensure transparency, prevent tax fraud, and streamline communication with the tax authority.
Achieving Seamless Invoice Clearance through Romania’s National Portal
key implementation dates
Keep track of key dates and einvoicing mandates in Romania
Since July 1, 2022, it has been mandatory for all suppliers working with public institutions (B2G) in Romania to issue electronic invoices through the RO e-Factura system, in accordance with national legislation.
Since January 1, 2025, the use of structured electronic invoices through the RO e-Factura platform has been mandatory for all B2B transactions in Romania. Traditional formats such as PDF or paper invoices are no longer accepted for tax purposes.
Romania’s RO e-Factura B2G & B2B Overview
Implementation
Starting from July 2022, electronic invoicing became mandatory for all suppliers issuing invoices to public institutions (B2G). As of January 2025, structured e-invoicing is also mandatory for all B2B transactions, replacing traditional formats like PDF and paper
Tax Authority
ANAF (Agenția Națională de Administrare Fiscală) - Romania’s national tax authority
Format
Invoices must be issued in XML format, based on the UBL 2.1 standard. Romania applies a national customization of this format known as RO_CIUS (Core Invoice Usage Specification)
Digital Signature
Mandatory. Using qualified electronic signature
Archiving
Invoices are temporarily stored in the RO e-Factura platform for 60 days. Both the issuer and the recipient are legally required to archive invoices locally for a minimum period of 10 years.
Other Romanian regulations
Is your SAP system fully synchronized with Romania’s RO e-Factura and the SPV clearance hub?
Frequently asked questions
Can companies outside Romania use RO e-Factura?
Foreign companies without a fixed establishment in Romania are currently not required to use RO e-Factura. However, if they are VAT-registered in Romania and issue invoices to Romanian businesses, they may need to comply depending on the nature of the transaction and legal updates.
Is it mandatory to use RO e-Factura for intra-community (EU) transactions?
No. Currently, RO e-Factura is mandatory only for domestic B2B, B2G, and soon B2C transactions. Invoices issued for intra-community supplies or cross-border transactions are not required to be submitted via the RO e-Factura system at this stage.
Can a company delegate invoice submission to a third party or service provider?
Yes. Companies can authorize a certified service provider or fiscal representative to handle invoice generation and submission via RO e-Factura. This is especially useful for foreign companies or businesses without internal technical infrastructure.
What is RO_CIUS and how does it affect e-invoicing?
RO_CIUS is Romania’s national customization of the UBL 2.1 standard. It defines specific mandatory fields and validation rules to ensure full compliance with both Romanian legislation and the European e-invoicing standard EN 16931.
Does RO e-Factura provide invoice delivery to recipients?
No. RO e-Factura is not a delivery system. While it validates and stores the invoice temporarily, the sender remains responsible for delivering a copy of the invoice (in structured or readable format) to the buyer through their usual channels.
What are the penalties for non-compliance with e-invoicing obligations in Romania?
Failure to comply with RO e-Factura rules can result in fines ranging from RON 1,000 to 10,000 (approximately €200–€2,000), depending on company size and the extent of the delay or omission.
The introduction of mandatory B2B e-invoicing in Romania represents a significant shift for all VAT-registered companies operating in the domestic market. Businesses are required to transmit structured electronic invoices in the RO_CIUS format to the Ministry of Finance through the centralized SPV (Private Virtual Space) platform for mandatory validation and clearance. This means that ERP systems must be capable of generating, validating, and transmitting compliant invoice data, while also being able to retrieve and store the official XML signatures and processing statuses in a fully automated and secure way.
At Code10, we help organizations navigate this transition by combining SAP standard functionalities with advanced eCompliance integration through our eCompliance Hub. We leverage SAP’s built-in capabilities wherever possible and introduce tailored enhancements when regulatory or technical requirements exceed standard features. This ensures accurate invoice processing, reliable validation, and secure communication with the Romanian SPV system, enabling companies to comply with RO e-Factura requirements efficiently and with full technical confidence.
