Fiscalization and Real-Time Reporting in Romania
Romania's fiscalization (Fiscal Code Law 227/2015) requires VAT businesses to submit real-time B2C receipts via fiscal registers/POS, B2C invoices send to ANAF as e-invoices
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Last modified on 2026-02-18 in Blog
Romania operates a comprehensive fiscalization system under the Fiscal Code (Codul Fiscal) and related norms, requiring VAT-registered businesses to submit electronic invoices and receipts in real-time or near real-time to the National Agency for Fiscal Administration (ANAF) through the RO e-Factura platform. This applies primarily to B2C and B2G transactions, using certified software or the eFactura system to generate unique fiscal identifiers and validations that combat VAT fraud and enable instant audits.
As of January 2026, the system emphasizes full connectivity for POS terminals and ERPs, aligning with EU VAT in the Digital Age (ViDA) directives, with expanding B2B requirements.
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In late 2024, ANAF issued Orders 3.788/2024 and 3.789/2024 approving procedures for mandatory and optional enrollment in the RO e-Factura registry, including Forms 081 and 082 for taxpayer declarations.
Tired of scrolling through information about e-invoicing?
Fiscalization in Romania is a mandatory electronic process where businesses transmit invoice/receipt data to ANAF via the eFactura portal before or immediately after issuance, securing each with a digital signature and unique fiscal number.
This setup enables ANAF to cross-verify against VAT declarations in real time, with QR codes on receipts for public checks. Data uses UBL-based XML, including seller/buyer details, items, VAT, and timestamps, validated within seconds, crucial for Romania's cash-intensive markets like tourism.
Enacted via Law 227/2015 on the Fiscal Code and Law 296/2023 on e-Invoicing, with ongoing amendments, mandating e-invoicing/fiscalization for VAT payers via ANAF systems and RO e-Factura platform.
Key Elements
This balances immediacy for sales with batch options for corrections, advancing Romania's digital tax controls.
In Romania there is no B2B fiscalization (no POS devices/real-time sales reporting). B2B transactions use mandatory RO e-Factura e-invoicing (XML CIUS via national platform since Jan 2025, per GEO 138/2024.
For a complete guide on Romania's e-invoicing regulations, check out the whole blog: E-invoicing Regulations in Romania
Every B2C 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.
Under Romania's Fiscal Procedure Code (Law 207/2015), administrative fines apply for fiscalization and RO e-Factura violations, escalating based on severity and repeat offenses. Criminal penalties for tax evasion, including misuse of fiscal devices or e-invoicing, range from imprisonment to higher sentences for aggravated cases.
Romania's RO e-Factura demands seamless POS/ERP integrations, real-time validation, and 10-year archiving under ANAF scrutiny. DDD Invoices delivers certified APIs, fiscal device proxies, SAF-T reporting tools, and reliable compliant storage, ready for 2025-2026 mandates.
Stay ahead of audits, fines, and platform shifts. Partner with DDD Invoices today for effortless, future-proof compliance.
Still have questions?
In the 30min free call we will discuss:
B2C via fiscal registers since 2016; full connectivity/real-time from 2022; B2B phased 2024+
ANAF RO e-Factura, certified POS (e.g., TC7/FP500), SAF-T RO; XML/UBL formats.
Yes, all B2C at fiscal POS require real-time validation with NF/QR
10 years digitally, audit-ready per Fiscal Procedure Code
Written by the Compliance & Growth 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.