Romania

Romania has moved quickly from voluntary e-invoicing to one of the broadest mandates in Europe. All domestic invoices, whether to businesses, public bodies or consumers, go through RO e-Factura, the national platform run by ANAF, the Romanian tax authority.

RO e-Factura is a clearance model. The supplier uploads the invoice to the platform, which validates it, adds an electronic seal and makes it available to the buyer. The invoice validated by RO e-Factura is the legal invoice, and the tax authority gets real-time visibility of every transaction.

Romania introduced e-invoicing alongside other digital reporting tools, including SAF-T (D406) and the e-Transport system for monitoring goods in transit. Together, they form a comprehensive approach to fighting VAT fraud.

The mandate covers businesses established in Romania, for domestic B2B and B2C transactions, and all suppliers invoicing Romanian public bodies. Businesses that are registered for VAT in Romania without being established there have also been brought into scope for certain transactions.

B2C invoices must be reported through RO e-Factura but do not need to be delivered to consumers through the platform. Cross-border transactions are outside the e-invoicing scope, although they are covered by other reporting obligations.

Invoices must be created in the national RO_CIUS format and uploaded to RO e-Factura within the legal deadline, which is a few working days after issue. The platform validates each invoice and returns an electronic seal or an error message.

Businesses must register in the Private Virtual Space (SPV) and authenticate with a qualified digital certificate to use the platform. Inbound invoices must be downloaded from RO e-Factura, and invoices that are not sent through the platform can lead to penalties for both the supplier and the buyer.

The format is RO_CIUS, the Romanian specification of EN 16931, based on UBL 2.1. CII is also accepted. The platform validates invoices against the Romanian business rules before they are made available.

Invoices are exchanged through RO e-Factura, which businesses access through the SPV or its API. Service providers can connect on behalf of businesses using authorised access.

HubBroker connects your ERP to RO e-Factura through its API. We map your invoice data to RO_CIUS, validate it against the Romanian rules before upload, and return the platform's status and electronic seal to your ERP.

Inbound invoices are downloaded from RO e-Factura automatically and delivered to your ERP as structured data, ready to post. This replaces manual downloads from the SPV and helps your team keep up with the deadlines.

For international groups with Romanian entities, this means Romania can run from the same ERP as the rest of the group. HubBroker handles the Romanian format and platform connection.