e-Factura Romania: Who Must Use It, Deadlines and Fines

e-Factura Romania (officially RO e-Factura) is the national system through which companies established in Romania send their invoices to the tax authority ANAF, which then delivers them to the buyer. As of 4 October 2026, B2B, B2G and B2C invoices must be uploaded within 5 working days of issue. Suppliers that identify themselves for tax by personal numeric code (CNP) have not been obliged since 1 June 2026 and may opt in. This is general information, not tax advice: confirm your situation with an accountant.

Who must use e-Factura in Romania?

The rules sit in Emergency Ordinance (OUG) 120/2021. We read its consolidated text on legislatie.just.ro on 4 October 2026, including amendments up to Law 88/2026 of 29 May 2026. The core duty covers taxable persons established in Romania, whether or not they are VAT-registered.

Transaction	Must use RO e-Factura?	Since
B2G, invoices to public institutions	Yes	1 July 2022, per an ANAF regional guide
B2B, between taxable persons established in Romania	Yes	Reporting from 1 January 2024, sending to the buyer through the system from 1 July 2024 (Art. 10(1))
B2C, to private individuals	Yes	1 January 2025 (Art. 10^1(2))
To a customer that is VAT-registered here without being established in Romania	Yes	1 January 2026 (Art. 10(1^1), added by OUG 89/2025)
Supplier identified for tax by CNP	No, optional	1 June 2026 (Art. 10^10, as amended by Law 88/2026)

The law lists exceptions. Art. 10(1) excludes fiscal receipts that meet the conditions of a simplified invoice, and intra-EU supplies where the buyer gives a VAT number from another member state. Art. 10^3 excludes invoices for operations outside the scope of VAT. The ANAF guide lists further exceptions, such as supplies to buyers who are neither established nor VAT-registered in Romania.

Do PFAs have to use e-Factura in 2026?

It depends on how you identify yourself for tax on invoices, not on the label PFA. Law 88/2026 (Monitorul Oficial no. 459 of 29 May 2026) amended Art. 10^10 of OUG 120/2021: suppliers that identify themselves fiscally by CNP are not obliged to follow Arts. 5, 9^1, 10(1) and 10^1(2). They may opt in, and then they must be entered in the optional RO e-Factura register.

The history, from the notes in the consolidated text: OUG 89/2025 set 15 January 2026 for CNP-identified suppliers already active. Ordinance 6/2026 (Monitorul Oficial no. 77 of 30 January 2026) pushed the date to 1 June 2026. Law 88/2026 then turned the obligation into an option. Those already entered in the mandatory register may ask to be removed. If you invoice under a separate fiscal identification code, do not assume the exemption applies to you. ANAF has also updated the optional-register procedure in 2026, so check the current form on anaf.ro. Being exempt does not remove your other invoicing and bookkeeping duties.

What is the deadline for uploading an invoice?

Since 1 January 2026 the deadline is 5 working days from the issue date, and no later than 5 working days from the legal deadline for issuing the invoice under Art. 319(16) of the Fiscal Code. OUG 89/2025 (Monitorul Oficial no. 1203 of 24 December 2025) made the change, as an ANAF notice dated January 2026 confirms. The period is computed under Regulation 1182/71, which defines working days as all days other than public holidays, Sundays and Saturdays.

From 1 July 2024 to 31 December 2025 the deadline was 5 calendar days, and in August 2024 the Ministry of Finance clarified that the count starts the day after issue. As our own illustration of the working-day rule: an invoice issued on Monday 5 October 2026 has its fifth working day on Monday 12 October 2026, if no public holiday falls in between. Check holidays with your accountant. If the system is down for at least 24 hours, the obligation is suspended until it is restored, and the outage periods are published on the ANAF and Ministry sites, according to the ANAF guide.

How do SPV and the ANAF portal work?

The steps below follow ANAF's guide of August 2024 and the ANAF procedure summary. Menus may have changed since, so treat them as the outline.

1. Register in SPV (Spațiul Privat Virtual) through the ANAF registration section. The ANAF guide describes registration with a qualified digital certificate, and the ANAF instructions allow a legal representative, a designated representative or an authorised person, so an accountant can be authorised.
2. Prepare the XML. The invoice must follow the European standard EN 16931 and the Romanian national rules (RO-CIUS), in UBL syntax. Invoicing software does this, or you can use the Ministry's free tool, which generates the XML without authentication. The Ministry also offers an XML validation tool.
3. Upload. Log in on anaf.ro with the RO e-Factura button, open Factura electronică, then Trimitere factură, choose UBL and the seller's tax code, and send the file. You receive an upload index to check the status.
4. Wait for validation. The system checks structure, syntax and semantics. If the file passes, the Ministry applies its electronic signature and the invoice reaches the buyer. If not, you get an XML file listing the errors and the invoice is not considered transmitted.
5. Download and keep. Files and error messages stay available for 60 days, then they are archived and released on request. Keep your own copy of every XML.

The invoice counts as communicated to the buyer when it becomes available for download. A B2B buyer who disagrees sends a message through the system. The invoice cannot be returned, and corrections follow Art. 330 of the Fiscal Code, in the same system. Protect the SPV login like a bank account, with the habits in our small business cybersecurity guide.

Which tool: ANAF's free app, invoicing software or an accountant?

Option	Fits	Watch out for
ANAF and Ministry free tool	A few invoices a month	You generate the XML, log in and upload each time, and keep numbering and records yourself
Invoicing software with RO e-Factura integration	Regular invoicing	It connects through ANAF's API using your SPV access. Check that it shows rejections and upload dates and sends within the deadline. Check the vendor's current price
Your accountant	You prefer to delegate	The deadline is still yours. Agree who sends, by when and who watches for rejected files

Common e-Factura errors and how to fix them

These come from ANAF's guide to invoice codes and rules.

• Rejected file. The invoice is not transmitted. Read the error file, fix the XML and upload it again before the deadline.
• Duplicate invoice. Even an added space or full stop can create a duplicate with no technical way to cancel it, and an invoice sent to the buyer cannot be cancelled under Art. 330(1)(b). The guide describes a technical storno that cites the original upload index (BT-25) and its date (BT-26), a comment (BT-22) naming the original invoice, and an invoice number made of the original plus the letter S, so TX 623 becomes TX623S.
• Wrong amount, VAT rate or buyer data. Issue a credit note (code 381), a corrective invoice (384) or a storno with code 380 and negative values, each referring to the original invoice through BT-25 and BT-26.
• Wrong VAT category. Non-VAT-payers use category O, reverse charge uses AE with a 0 rate and a legal reason, and exempt operations use E with a 0 rate and a reason.
• Repeated number. Numbers must be sequential, and two invoices with the same number are not allowed, whatever the invoice type.

What are the fines for not using e-Factura?

Art. 13^2 of OUG 120/2021, in the consolidated text we read on 4 October 2026, sets these fines. Tax bodies apply them, and Government Ordinance 2/2001 on contraventions applies.

Breach	Fine
Issuer does not send a B2B invoice through the system, or the buyer receives and records one from a Romanian issuer that skipped it	15% of the invoice's total value
Missing the upload deadline for one or more invoices whose deadline falls in a calendar month (B2B, and B2C since 1 July 2025)	1,000–2,500 lei for most legal entities and for individuals, 2,500–5,000 lei for medium taxpayers, 5,000–10,000 lei for large taxpayers

e-Factura for foreign companies

Art. 10(1) covers taxable persons established in Romania. Operators not established here may opt in under Art. 13, following the ANAF procedure. Romanian suppliers must report invoices issued to customers that are VAT-registered in Romania without being established here, since 1 January 2026. Intra-EU supplies where the buyer gives another member state's VAT number are excluded, and so are services outside Romanian invoicing rules under Art. 319(5), per the ANAF guide. Whether a foreign company counts as established in Romania is a tax question, so ask a Romanian tax adviser before relying on any exemption.

What should I do this week?

1. Check how you appear on invoices: CNP or a separate tax code, and tell your accountant.
2. Register in SPV, or authorise your accountant there, if you are obliged or opting in.
3. Pick the tool, and test with one real invoice before the deadline matters.
4. Put the 5-working-day deadline and the owner of the upload in writing.
5. Watch for rejections every day. A rejected invoice counts as not sent.
6. Automate repeated steps once the process works, as in our automation ROI guide.

Need invoicing and reporting to talk to each other?

Danube Labs is a one-person studio in Bucharest. If your invoicing still means copying between tools, see our financial systems work or book a free intro call.