E-invoicing rules · Romania (RO)
E-invoicing in Romania
Is e-invoicing mandatory in Romania?
Yes. Romania has required domestic B2B invoices to go through the RO e-Factura system since 2024, and B2C invoices since 1 January 2025.
Key dates
-
In force
Mandatory RO e-Factura for domestic B2B invoices.
-
In force
Extended to B2C invoices.
At a glance
- B2B status
- Mandatory
- Public sector (B2G)
- Mandatory through RO e-Factura.
- Formats
- RO_CIUS (UBL or CII, EN 16931)
- Transmission
- RO e-Factura via the ANAF virtual private space (SPV).
- Reporting
- Every invoice is uploaded to ANAF within 5 working days.
- Tax authority
- National Agency for Fiscal Administration (ANAF)
Freelancers and small businesses
Covered, including sole traders (PFA). ANAF provides a free online form for occasional invoices.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Romania
Romania uses RO_CIUS (UBL or CII, EN 16931). InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Romania?
Yes. Romania has required domestic B2B invoices to go through the RO e-Factura system since 2024, and B2C invoices since 1 January 2025.
Which e-invoice formats are used in Romania?
RO_CIUS (UBL or CII, EN 16931). Transmission: RO e-Factura via the ANAF virtual private space (SPV).
What does it mean for freelancers and small businesses in Romania?
Covered, including sole traders (PFA). ANAF provides a free online form for occasional invoices.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with National Agency for Fiscal Administration (ANAF) or your tax adviser before you act. This page is general information, not tax advice.