{"id":78104,"date":"2024-07-11T16:44:35","date_gmt":"2024-07-11T14:44:35","guid":{"rendered":"https:\/\/www.pikon.com\/?p=78104"},"modified":"2026-06-01T12:01:21","modified_gmt":"2026-06-01T10:01:21","slug":"overview-of-b2b-e-invoicing-e-factura-romania","status":"publish","type":"post","link":"https:\/\/www.pikon.com\/en\/blog\/overview-of-b2b-e-invoicing-e-factura-romania\/","title":{"rendered":"Overview of B2B e-Invoicing (e-Factura) Romania"},"content":{"rendered":"\t\t
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Romania\u2019s RO e-Factura system remains mandatory for both B2B and B2C transactions. However, certain SME transition relief measures have been extended until 1 July 2026<\/strong>, providing additional time for smaller businesses to fully adapt to the mandatory e-invoicing requirements.<\/p>

In parallel, SAF-T reporting continues to be fully applicable, with ongoing enhancements linked to e-VAT controls and tax reporting requirements. The e-Transport system also remains in force, applying specifically to high-risk goods and cross-border transport operations.<\/p>

Companies operating in Romania should ensure continued alignment across all three reporting regimes\u2014e-Factura, SAF-T, and e-Transport\u2014to maintain compliance and avoid potential reporting gaps.<\/p>

The Romanian government extended <\/span>B2C e-invoicing requirement to all companies active in the B2C sector.<\/p>

In 2020 Romania announced that it would be introducing e-Invoicing (e-Factura) regulations. Through these mandatory transmissions of tax and accounting information, Romania aspires to establish more transparency and efficiency in its crusade against tax evasion. Romania\u2019s VAT Gap has been a longstanding tribulation of the Eastern-European country. Commonly commanding the European Commission\u2019s annual VAT Gap report, 2019 even found the country snatching the number one position in its ranking of countries suffering the largest gaps.<\/p>

This blog post will provide more information on Romania\u2019s e-Invoicing obligations: who should comply, what deadlines are applicable, and what information should be provided? Moreover, we will give you the rundown on SAP\u2019s solution for compliance with this legal requirement, and how PIKON can assist you when implementing it.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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e-Factura Romania<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Following in the footsteps of many of its European brethren, Romania first kicked off its journey in e-invoicing and e-accounting back in 2020. While the same year saw both e-invoicing and SAF-T requirements<\/a> being announced, SAF-T is already an established concept in the Eastern European country by now. The e-invoicing requirements in Romania (also known as \u2018e-Factura\u2019) were only fully fleshed out by the end of 2023, and are currently still being rolled out for B2B transactions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What does e-Factura Romania entail?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Originally targeted at B2G requirements, the Romanian government (ANAF) ordained that starting July 2022, all invoices to public administrations had to be submitted to their central electronic invoicing system, \u2018RO e-Factura\u2019. Upon receipt in RO e-Factura, the invoice will first be verified, and only in case of a successful validation will it be signed electronically by the Ministry of Finance and be considered a valid invoice. The invoice recipient will subsequently be able to access and download the invoice from the RO e-Factura portal, where it will be stored for the next sixty days.<\/p>

Also in July 2022, the Romanian government announced that a subset of B2B transactions (between private companies) would need to be reported to the central RO e-Factura system (Emergency Ordinance no. 12\/2022). More specifically, all B2B suppliers of products with a high risk of tax fraud and tax evasion were mandated to send their invoices to RO e-Factura electronically. The list of \u2018high risk products\u2019 was published and maintained by the Romanian government (ANAF) on a regular basis. As not all Romanian businesses were required to be enrolled in the RO e-Factura system, any suppliers of whom the customer could not receive the invoice electronically, were still obliged to provide it outside of the e-Factura platform as well.<\/p>

The B2B e-Factura requirements fully kicked in gear starting January 2024. Allowing for a grace period until June 2024, all<\/em> domestic invoices by both established and non-established, Romanian VAT-registered taxpayers have to be reported to the e-Factura system in near-real time (i.e. within five days of the taxable event). The scope of the requirements nevertheless excludes exports and intra-community transactions. Following the conclusion of the grace period, beginning June 1st, 2024, penalties may be imposed on non-compliant businesses. Large taxpayers may face fines ranging from 5,000 to 10,000 RON (approximately 1,000 to 2,000 EUR), while other taxpayers could incur fines between 500 and 2,500 RON (100 to 500 EUR) if they do not fulfill their legal obligations.<\/p>

In a second phase (starting July 2024), this \u201cB2B reporting\u201d requirement will be fully expanded to \u201cactual e-invoicing\u201d, by imposing the electronic transmission of invoices on both sender (required electronic submission) and receiver (required electronic receipt or download from the e-Factura platform). For invoicing purposes, the only allowed format will be an electronic one. Contrary to the \u2018first reporting phase\u2019, the escalation of the requirements will only pertain to those who have a permanent establishment in Romania.<\/p>

Romania\u2019s authorization for levying B2B e-invoicing requirements, as obtained from the European Commission (EC), is valid for a three-year period (i.e. until December 2026, or until the European Union decides to adopt the ViDA proposal).<\/p>

Concerning B2C transactions (between business and end-user), only those performed by \u201ccompanies operating in tourism and accepting vacation vouchers\u201d will fall into the scope of RO e-Factura (since April 2022).<\/p>

The chosen electronic invoicing standard is RO_CIUS, a variant of the UBL XML format. The same standard will apply to all transactions (B2G, B2B, B2C). An archiving obligation of 10 years is effective.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Who should comply with e-Factura Romania?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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At the outset, any implementation of RO e-Factura was purely voluntarily. Participants solely had to be entered in the right Registers. An Emergency Ordinance in January 2022 nonetheless made the application compulsory for a selection of B2B suppliers who deal in so-called \u2018high fiscal risk products\u2019. A list of these products, which include vegetables, alcoholic beverages and clothing, was drawn up by the ANAF and will be updated frequently.<\/p>

As described in the section above, e-invoicing requirements apply to:<\/p>