Romania
RORomania runs a national clearance model in which ANAF’s RO e-Factura system validates and seals B2G and B2B invoices before the buyer receives them, with separate B2C e-reporting and RO e-Transport goods-movement declarations.
Guide reviewed .
Invoicing and electronic documents
RO e-Factura
ANAF’s national e-invoicing system. Issuers upload each invoice, the system validates it and applies the Ministry of Finance seal, and the buyer downloads it from the system. Transmission through RO e-Factura is the legal channel; the sources reviewed do not describe Peppol as a route for domestic invoices.
XML under the national RO_CIUS (Minister of Finance Order 1366/2021) on EN 16931, in UBL 2.1 or CII · Official source: European Commission · eInvoicing in Romania
RO e-Factura free application
ANAF’s free tool for generating and validating the XML file, uploading the invoice, downloading received invoices and converting XML to PDF.
RO_CIUS XML, with a PDF rendering for reading · Official source: ANAF · guide to the RO e-Factura system (2023)
RO e-Transport
ANAF’s system for monitoring road transport of goods. It issues a UIT code for each declared consignment; it is separate from invoicing and from Peppol.
ANAF-specific declaration data, by web form or API · Official source: ANAF Vrancea · notes on the RO e-Transport procedure (9 July 2024)
The legal requirement in Romania is to transmit invoices through RO e-Factura. Delivery by another channel, including Peppol, does not replace it. Before the buyer receives the invoice, the system validates it against RO_CIUS and seals it. For an implementation, this means generating valid RO_CIUS XML, uploading it within the deadline, tracking the validation response and downloading invoices received from suppliers. See ANAF’s guide.
Romania has no national Peppol Authority, so OpenPeppol fills that role. Cross-border Peppol exchange is possible, but a Romanian issuer still has to meet its RO e-Factura obligations for domestic supplies. Treat B2C reporting and RO e-Transport declarations as separate obligations from invoice clearance.
Legal guide
B2G · public-sector invoices
Mandatory since 1 July 2022Law 199/2020 transposes the EU directive and requires contracting authorities to accept EN 16931 invoices. Since 1 July 2022 suppliers to public authorities must issue invoices through RO e-Factura.
Official source: European Commission · eInvoicing in RomaniaB2B · business invoices
Mandatory clearanceUnder Emergency Ordinance 120/2021 as amended by Law 296/2023, domestic B2B invoices go through RO e-Factura. Supplies of goods transported outside the EU and intra-Community supplies are excluded. Receiving and recording a domestic B2B invoice that did not pass through the system is fined at the amount of VAT on the invoice.
Official source: ANAF · guide to the RO e-Factura system (2023)Transmission deadline
Five days from issueThe European Commission’s factsheet describes a deadline of five calendar days from issue. ANAF’s 2023 guide described five working days, with late transmission not fined from 1 January to 31 March 2024. Fines depend on taxpayer size.
Official source: European Commission · eInvoicing in RomaniaE-reporting · B2C invoices
Mandatory since 1 January 2025Romanian-established taxpayers must report invoices for domestic supplies to consumers in RO e-Factura within five calendar days. Reporting was voluntary from 1 July 2024. Individuals identified solely by a personal identification number must issue e-invoices from 1 June 2026.
Official source: European Commission · eInvoicing in RomaniaGoods transport · RO e-Transport
Mandatory within its scopeUnder Emergency Ordinance 41/2022 as amended by Emergency Ordinance 115/2023, international road transport of goods and domestic road transport of high fiscal risk goods must be declared to obtain a UIT code. Thresholds apply, for example vehicles of at least 2.5 tonnes carrying more than 500 kg or more than RON 10,000 of goods. The procedure is OPANAF 1337/1268/2024.
Official source: ANAF Vrancea · notes on the RO e-Transport procedure (9 July 2024)
Timeline
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B2G invoices through RO e-Factura
Suppliers to public authorities must use RO e-Factura.
Official source: ANAF · guide to the RO e-Factura system (2023) -
B2B reporting phase begins
All B2B invoices must be reported in RO e-Factura, under the EU derogation in Council Implementing Decision (EU) 2023/1553.
Official source: ANAF · guide to the RO e-Factura system (2023) -
RO e-Factura becomes the delivery channel
Issuers must transmit domestic B2B invoices to buyers through the system. Voluntary B2C reporting also begins.
Official source: ANAF · guide to the RO e-Factura system (2023) -
B2C e-reporting becomes mandatory
Invoices to consumers by Romanian-established taxpayers must be reported within five calendar days.
Official source: European Commission · eInvoicing in Romania -
Individuals identified by personal number
Individuals identified solely by a personal identification number must issue e-invoices.
Official source: European Commission · eInvoicing in Romania
Peppol in Romania
- Directory participants
- 144
- Document families
- 8
Peppol Authority: OpenPeppol.
4 certified service providers based in Romania.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 119 participants
- 118 participants
- ApplicationResponse41 participants
- CrossIndustryInvoice17 participants
- 8 participants
- 7 participants
- 7 participants
- 1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.