Romania is transitioning to mandatory e-invoicing, transforming how businesses handle invoicing. Explore the details of Romania’s e-invoicing regulations and discover how SNI’s solution ensures businesses comply seamlessly with the country’s requirements.
Invoicing Regulation Overview
Romania’s national e-Invoicing system (RO e-Factura) was introduced by the Ministry of Finance and the National Agency for Fiscal Administration (ANAF) as part of the country’s digital tax transformation program.
Following several legislative amendments and the approval granted by the European Union, Romania gradually expanded the scope of RO e-Factura. Since 1 January 2024, all B2B invoices issued by taxable persons established in Romania must be reported to the RO e-Factura platform within five calendar days of issuance. Since 1 July 2024, RO e-Factura has become the mandatory clearance system for domestic B2B transactions, meaning invoices must be transmitted through the national platform before being considered valid for tax purposes.
The system supports both Business-to-Business (B2B) and Business-to-Government (B2G) electronic invoicing and aims to reduce VAT fraud, improve tax transparency, and increase the efficiency of invoice processing.
How to submit RO e-Factura system?
Before submitting invoices, taxpayers must have access to the RO e-Factura platform.
The national e-Invoicing system is accessible through the Virtual Private Space (SPV) portal and through the official ANAF APIs, allowing full system integration.
To use SPV, commercial entities must be registered under their own name or through an authorized legal representative.
Invoices are generated in the Romanian CIUS based on UBL 2.1 XML format and transmitted electronically to ANAF. Following successful validation, the platform assigns a unique identification number and applies the Ministry of Finance electronic seal, confirming the legal issuance of the invoice.
Inbound invoices are automatically made available through the RO e-Factura platform and can be retrieved via the official APIs or downloaded from SPV within the retention period defined by ANAF.
What is the timeline of the new e-Invoicing system?
First implementation of e-Invoice started on April 1 and June 30, 2022 on a voluntary basis and obligation began on 1 July 2022, and suppliers will have to issue invoices in the RO e-Factura system for B2B transactions involving high-risk products. This obligation will be initiated regardless of whether the buyers are registered in the RO e-Invoice Registry. E-invoices must be generated in XML format.
After EU commission approval, the Romanian Ministry of Finance expanded the scope of obligation and covered all types of the products.
Released RO e-Factura timeline as follows;
- Tofacilitate the adaptation of responsible businesses, penalties will not be applied for non-compliance with the e-Invoice regulation between 1st of January to 31 of March.
- As of January 2024 to June 31, 2024 a invoice reporting system model is proposed; issued invoices must be sent to the government platform at the latest fifth days of issuance.
- As of July 2024 mandatory e-Invoice transmission will start through a public platform which is called SPV and will serve as an example of a clearance model.
- Both resident and non-resident businesses registered for VAT are within the scope of this requirement.
First implementation of RO e-Factura started on a voluntary basis in 2022 for certain transactions before gradually expanding its scope.
The implementation timeline is summarized below:
- Voluntary implementation: 2022
- Mandatory B2G e-Invoicing
- Mandatory B2B reporting for all domestic transactions: 1 January 2024 (submission within five calendar days)
- Mandatory B2B clearance through RO e-Factura: 1 July 2024
- Mandatory receipt of domestic B2B invoices through the RO e-Factura platform: 1 July 2024
Both resident taxpayers and non-resident businesses registered for VAT purposes in Romania may fall within the scope, depending on the applicable Romanian VAT rules.
How can SNI help you?
SNI’s solution is an end-to-end solution. That means data retrieval from any ERP system including SAP, data mapping, processing, and communication with tax authorities will be performed under a single solution.
SNI automatically extracts invoice data from ERP systems and generates RO e-Factura XML (Romanian CIUS based on UBL 2.1) in accordance with the latest technical specifications published by ANAF.
Before transmission, invoices are automatically validated against the official RO e-Factura business rules, minimizing validation errors and reducing rejection rates.
For outbound invoices, SNI transmits invoices directly to the RO e-Factura platform through the official ANAF APIs, continuously monitoring validation, processing, rejection, and delivery responses returned by the platform.
All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and (human-readable) HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.
SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors thus offering a quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.
SNI solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.
With continuous regulatory monitoring and regular updates reflecting changes published by ANAF, SNI enables organizations to maintain long-term compliance with Romania’s evolving e-Invoicing requirements while minimizing operational effort and implementation risk.