PEPPOL IN EUROPE
E-invoicing in Romania
Romania introduced mandatory e-invoicing under the clearance model in 2024.
On September 19, 2023, the Romanian Ministry of Finance published a long-awaited draft law proposing mandatory e-invoicing starting January 1, 2024. The legislation outlined a phased plan for implementation:
- January 1, 2024: Entities based in Romania required to continue reporting all B2B invoices via the RO-eFactura system.
- July 1, 2024: The obligation to issue invoices through RO e-Factura took effect, extending to non-resident Romanian businesses registered as VAT payers.
- July 1, 2024: Reporting obligations transitioned into a mandatory requirement to issue e-invoices via RO e-Factura.
The project also introduces additional sanctions against prospective e-invoice recipients with a distinction between B2B and B2G relations.
While Romania works toward national-scale e-invoicing, it has already implemented measures targeting high-risk industries to address its significant VAT gap exceeding 30%.
Since July 1, 2022, companies involved in high-tax-risk products have been required to issue electronic invoices. These high-risk categories include:
- Fruits and vegetables
- Alcoholic beverages
- Construction work
- Mineral products
- Clothing and footwear
itionally, since that date, B2G suppliers have been required to submit their invoices to public authorities in electronic form.
For e-invoicing purposes, the Romanian government has introduced the RO e-Factura platform. Since November 1, 2021, the platform has been available for voluntary B2G and B2B use. It enables businesses to submit and download invoices in an XML format defined by the national standard, RO_CIUS (UBL 2.1). Upon submission, each invoice is assigned an ID and can be downloaded by its recipient within a 60-day period. The platform performs syntactic and semantic validation of documents but does not verify the business content, which remains the responsibility of the submitting company or its service provider.
Both invoicing parties generally have to be registered in the platform. However, when high-risk businesses are involved, invoice recipients are not required to register. In these cases, the main point is to notify authorities of the transaction rather than to facilitate invoice delivery via the platform.
In addition to RO e-Factura, Romania introduced RO e-Transport, a national system for monitoring the transportation of goods with a high tax risk. Available for optional use since April 1, 2022, its use became mandatory alongside e-Factura on July 1, 2024.
Under this system, suppliers must register the transport of goods at least three days before their shipment, providing:
- Sender and recipient details
- Quantity and value of goods
- Loading and unloading locations
- Transport and carrier details
- Shipment start date
Once processed, a unique UIT code is generated, which must be physically attached to the goods before shipping.
On January 1, 2025, the use of B2C RO-eFactura became mandatory for B2C transactions, marking the end of the grace period for RO e-Transport.
Romania has rolled out new updates to the e-Factura system. To support businesses and maintain response times for B2B and B2G invoices, new services for B2C reporting have been added to both the test and production environments. Additionally, the new B2C invoice upload URL became mandatory on March 31, 2025.
Details can be found in the updated web service documentation provided by the tax authorities.
