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Romania

EuropeMandatory

Romania implements B2B/B2G e-invoicing mandate via the e-Factura system and ANAF (national tax authority) platform. Uses UBL 2.1 and CIUS-RO profile.

Legal Framework

Legal Basis

Regulated under OUG 120/2021 and subsequent amendments.

Key Regulations

  • B2G mandate: Mandatory for public suppliers since 2022
  • B2B mandate: Mandatory for all VAT taxpayers since January 1, 2024
  • RO e-Factura: National e-invoice system managed by ANAF
  • SAF-T RO: Additional reporting obligation

Technical Requirements

Technical Requirements

Format

  • UBL 2.1 CIUS-RO: Romania-specific UBL profile
  • EN 16931 compliant XML format

Transmission

  • Transmission via API through ANAF e-Factura portal
  • Access via SPV (Spațiul Privat Virtual)

Signing

  • Qualified electronic signature required
  • XML digital signature (XMLDSig)

Validation

  • Automatic schema and business rule validation by ANAF
  • Delivery to buyer within 72 hours

Document Types

  • e-Factura (UBL)

Key Dates

2022-07-01

B2G e-invoice mandate

2024-01-01

B2B mandatory for all VAT taxpayers

Sample Documents

e-Factura Sample Invoice
UBL 2.1 CIUS-RO XML

ANAF compliant Romanian e-invoice sample

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TaxTen Service

TaxTen manages e-invoice sending, receiving and archiving processes by integrating with Romania's ANAF e-Factura platform.

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