E-invoicing checker · Romania

Romania's e-invoicing deadlines

B2B invoices have had to be reported to RO e-Factura since 1 January 2024, and B2C reporting followed from 1 January 2025.

Receiving

Established taxpayers and non-established VAT-registered ones must report B2B invoices to RO e-Factura within 5 calendar days of issue, since 1 January 2024, under Legea 296/2023.

Issuing

The same reporting obligation applies to issuing, from the same 1 January 2024 date; the penalty regime for transacting outside the system took effect from 1 July 2024 under OUG 115/2023. Reporting to a consumer (B2C) became mandatory separately from 1 January 2025, under OUG 138/2024.

Format

The mandated format is RO_CIUS (Order 1366/2021), available in UBL 2.1 or CII, an EN 16931-compliant CIUS, under the framework set by OUG 120/2021.

Channel

The required channel is RO e-Factura, the national platform (SPV) itself. EUInvoice does not transmit invoices to RO e-Factura.

What this does not cover

This page does not state the fine rate for transacting outside the system, and does not address which document (the one issued or the one downloaded from SPV) is the legal original.

Checked on 2026-09-10.