Last modified on 2025-06-20 in Countries
RO_CIUS
RO e-Factura
ANAF
Pre-clearance
2022
2025
10 years
Romania advanced its digital tax strategy by introducing mandatory B2B electronic invoicing on 1 January 2024. Using the government's RO e-Factura platform, the initiative aims to reduce VAT fraud, improve tax reporting accuracy, and align with EU-wide goals under the VAT in the Digital Age (ViDA) initiative. This move positioned Romania among the first EU member states to enforce structured B2B e-invoicing at a national level.
Romania's B2B e-invoicing system requires all VAT-registered businesses to issue and receive invoices through the RO e-Factura platform using the RO_CIUS XML format, a national format based on the European EN 16931 standard and UBL 2.1 syntax, with submission required within five calendar days. Since 2025 e-invoicing is not just mandatory for B2B but also for B2C, therefore it is essential for transparency, efficiency, and compliance in all the economy.
On December 5, 2024, the Romanian Government issued Emergency Ordinance No. 138/2024, introducing mandatory e-invoicing for simplified invoices in both B2B and B2C transactions starting January 1, 2025. All taxable persons established in Romania must issue invoices through the RO e-Factura platform, except when using electronic cash registers, which remain exempt from e-invoicing but require fiscalization in compliance with tax authority regulations. To ease the transition, the grace period for penalties related to B2C e-invoicing non-compliance has been extended until March 31, 2025. Additionally, certain entities including small taxpayers, non-profit organizations, and farmers under special tax regimes have until July 1, 2025, to fully comply with the new requirements.
With Romania's expanding e-invoicing rules, DDD Invoices helps businesses stay compliant effortlessly by automatically adapting invoicing systems to regulatory changes without disrupting operations.
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E-invoicing in Romania is a mandatory system where businesses must issue, transmit, and receive invoices electronically through the national platform called RO e-Factura. Invoices are created in a standardized XML format (RO_CIUS), compliant with European standards, which allows automatic processing and validation by tax authorities.
The process works as follows: suppliers submit their XML invoices to the RO e-Factura platform, where tax authorities check and validate them. Once validated, will be made available for buyers to download from the platform. This ensures invoices are legally valid, reduces errors, speeds up payment cycles, and simplifies tax audits.
The system covers B2B transactions between Romanian-established businesses (mandatory since July 2024) and has extended to B2C transactions starting January 2025. Both suppliers and recipients must be registered on the platform to issue and receive e-invoices. Non-compliance can lead to significant fines.
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At DDD Invoices, we ensure your invoicing process fully meets Romanian legal and technical standards.
Romania's decision to implement mandatory e-invoicing stems from a critical fiscal challenge, the country recorded the highest VAT gap in the European Union, with 33.8% of potential VAT revenues going uncollected. This translates to over EUR 6.5 billion in annual losses to the state budget, representing one of the most severe tax collection challenges in Europe.
The VAT gap problem has been persistent and systemic:
Romania initially targeted high-risk sectors susceptible to tax evasion, implementing mandatory B2B e-invoicing from July 2022 for five specific product categories defined in ANAF Ordinance 12/2022: fruits and vegetables, alcoholic beverages, construction materials, mineral products, and textiles and footwear.These sectors were identified by the National Agency for Fiscal Administration (ANAF) as having elevated fiscal risk due to historical patterns of tax avoidance and evasion.
By mandating that all businesses invoice via the tax authority portal (RO e-Factura platform), Romania enables unprecedented visibility into business transactions. This allows for:
These features collectively empower tax authorities to monitor transactions continuously, detect fraud early, enforce compliance effectively, and maintain a transparent and secure fiscal environment.
Romania's e-invoicing mandate aligns with broader European digital initiatives:
To understand how Romania's efforts fit into the wider European e-invoicing landscape, you can read more about e-invoicing in Europe.
The RO e-Factura system delivers multiple economic efficiency and administrative reform benefits:
However, based on our operations in Romania, e-invoicing still has a long way to go. Many people perceive it primarily as a tax collection tool for the government rather than a business enabler. Most businesses continue to struggle to realize significant operational benefits from the system, indicating a gap between regulatory intent and practical business value.
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As of 2025, B2G e-invoicing in Romania is fully mandatory for all transactions between economic operators (such as contractors and subcontractors) and public sector entities, including all contracting authorities. For public procurement, works concession, and service concession contracts, the inclusion of the relevant CPV (Common Procurement Vocabulary) codes is obligatory, in line with Regulation (EC) No 2195/2002.
As of 2025, B2B e-invoicing is fully mandatory for all domestic transactions between Romanian VAT-registered businesses. Every invoice for goods or services exchanged between resident companies must be issued, transmitted, and received exclusively through the government's RO e-Factura platform, as outlined by the National Agency for Fiscal Administration (ANAF).
B2B e-invoicing in Romania began in July 2022 when companies dealing with high-risk products, such as fruits and vegetables, alcohol, construction materials, mineral products, and clothing and footwear-were required to issue e-invoices according to Ordinance ANAF 12/2022. This initial phase targeted sectors prone to VAT fraud.
Unlike other EU countries like Belgium and France that adopted phased rollouts, Romania implemented a "Big Bang" approach, making B2B e-invoicing mandatory for all domestic transactions simultaneously.
All B2B invoices must be submitted within five working days of issuance, and recipients are required to download them within 60 days. Invoices must be archived electronically for 10 years, as stipulated by Romanian tax law.
To ensure compliance and efficiency, many businesses have adopted automation tools that handle formatting, validation, and transmission, minimizing manual errors and keeping pace with regulatory changes.
The RO e-Factura system adds a digital seal to each validated invoice, ensuring authenticity and audit readiness. These measures are part of Romania's broader strategy to reduce VAT fraud, modernize tax administration, and align with EU digital compliance standards.
As of 2025, B2C e-invoicing is mandatory in Romania for all businesses issuing invoices to consumers (non-taxable persons), marking a major expansion of the country's digital tax compliance framework.
Every invoice for goods or services provided to consumers, whether for online sales or when an invoice is specifically requested, must be generated and transmitted through the national RO e-Factura platform. The requirement to use a code consisting of 13 zeros when a consumer does not provide a fiscal identification code has been abolished under the latest regulations.
For over-the-counter (in-store) B2C transactions, fiscalization is handled through electronic cash registers, which generate fiscal receipts compliant with Government Emergency Ordinance no. 28/1999. These receipts, when meeting the criteria for simplified invoices (generally for sales up to €100), are not required to be reported through the RO e-Factura system unless the consumer specifically requests a formal invoice. In such cases, the e-invoice rules apply.
The government's move to require B2C e-invoicing is part of a broader anti-fraud and digitalization strategy, aligning Romania with EU standards and the upcoming VAT in the Digital Age (ViDA) reforms.
To use Romania's RO e-Factura system for invoicing, companies must comply with the following key requirements:
These requirements apply universally across invoice types and form the basis for legal e-invoicing compliance in Romania.
Romania introduced mandatory Standard Audit File for Tax (SAF-T) e-reporting through ANAF Order No. 1783/2021, requiring businesses to electronically submit detailed accounting and tax data via the D406 Informative Declaration. SAF-T is the standardized format in which companies must be able to present their accounting records during tax audits, ensuring transparency and easier verification by tax authorities.
The implementation is phased by taxpayer size:
The D406 declaration includes over 390 mandatory data elements covering company info, customers, suppliers, products, general ledger, invoices, payments, assets, and stock movements. Files must not exceed 500 MB; larger datasets require multiple submissions. ANAF provided a six-month grace period for the first five submissions without penalties.
In essence, SAF-T requires businesses to maintain and submit their accounting data in a structured XML format that facilitates real-time tax authority oversight and simplifies audits.
From 2025, failure to comply with Romania's e-invoicing rules (RO e-Factura) results in strict penalties. Large companies face fines between 5,000 and 10,000 RON, medium-sized businesses 2,500–5,000 RON, and small enterprises 1,000–2,500 RON for late or missing invoice submissions.
Fines apply per incident, regardless of whether one or several invoices are involved in a given month. Beyond financial penalties, non-compliance can cause loss of VAT deduction rights and increased audit risk.
All invoices must be submitted within five calendar days of issuance, archived for 10 years, and recipients must download them within 60 days.
Don't risk costly fines or lost VAT deductions. See how DDD Invoices keeps you compliant.
Romania's e-invoicing framework is now mandatory for all B2B, B2G, and B2C transactions and navigating these changes requires more than just new software. From strict XML format requirements to RO e-Factura integration, and 10-year archiving obligations, every detail matters for compliance.
Our platform connects directly to the RO e-Factura system, automatically converts your invoices into RO_CIUS and handles submission and archiving without manual intervention.
With DDD Invoices, your B2B invoicing process becomes fully compliant, faster, safer, and easier to manage.
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Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.