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Romania E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

Romania Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regimeCTC
E-Invoicing/CTC ModelClearance E-invoicing
Obligation statusLive
Governing entityNational Agency of Fiscal Administration
Infrastructure/platformSpaţiul Privat Virtual - SPV (RO E-Factura System)
Peppol connectivityNo
Scope
TaxpayersAll taxpayers established and VAT-registered (inc. non-established) in Romania
Domestic TransactionsB2B - yes, B2C - no, B2G - yes
Cross-border TransactionsExport - no, Import - no
DocumentsInvoices, Corrective Invoices, Self-billing Invoices
Supplier-side requirements (AR)
Format(s) while sending to the platformXML (UBL 2.1) compliant with the EN 16931 (European Norm for e-invoicing) and Romanian national rules RO_CIUS
Format for exchange with buyer/recipient[January 2024 - July 2024]: Resident and non-resident VAT-registered businesses have five working days from the invoice issuance date to meet the e-reporting obligation. If both parties are registered in the RO E-Factura Register, the e-invoice will be transmitted by the tax authority. [July 2024]: The Romanian E-Factura system will exchange the e-invoices between resident taxpayers.
eSignature/SealThe Ministry of Finances applies an electronic seal on compliant e-invoice
Buyer-side requirements (AP)
Receiving document in electronic format[January 2024 - July 2024]: Optional [July 2024]: Resident businesses will be obliged to receive e-invoices via the Romanian E-Factura system
Validation requiredNo
Acknowledgement of receiptNo
Response to the document received (Accept or reject)It is not possible to reject the invoice, but the recipient is able to communicate if the invoice is incorrect.
Storage
Archiving AbroadAllowed
Archiving Period10 years
Other Digital Reporting Obligations
SAF-T or other accounting filingsSAF-T for all medium and large taxpayers

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Background

B2G e-invoicing and B2B e-invoicing for high fiscal risk products became mandatory on July 1, 2022, in Romania.

From January 1, 2024, all resident and non-resident businesses are required to report their invoices within 5 working days of issuance.

From April 1, 2024, fines ranging from 1000 LEI to 10000 LEI (approximately EUR 200 to EUR 2000) will be applied for non-compliance.

From July 1, 2024, resident businesses must issue, transmit, and receive invoices exclusively through the RO E-Factura system. Non-resident VAT registered businesses continue to be subject to e-reporting requirements.

Romania began SAF-T implementation in 2022 and continues to phase in taxpayers through 2025.

What Types of Businesses Does This Apply to?

  • Resident businesses
  • Non-resident VAT registered businesses

Governmental Body Responsible for E-invoicing in Romania

National Agency of Fiscal Administration (”Agentia Nationala de Adfministrare Fiscala” - ANAF)

Penalties for Not Adhering to Romania's E-invoice Mandates

E-Invoicing

April 2024: Penalties ranging from 1000 LEI to 10000 LEI (approximately EUR 200 to EUR 2000) will be applied for non-compliance with e-reporting requirements.

July 2024: Starting July 1, 2024, fines will be imposed equal to the %15 of the total invoice value.

SAF-T

For non-compliance with the obligation to provide the tax authorities with the information necessary to determine its fiscal status a penalty between RON 4,000 to RON 10,000 for legal entities classified in the category of medium and large taxpayers and a penalty between RON 2,000 to RON 5,000, for other legal entities might be imposed.

For non-compliance with making registers, records, business documents, or any other documents available to the fiscal body at the place indicated by the fiscal body or other non-compliance a penalty between RON 25,000 and RON 27,000 for legal entities classified in the category of medium and large taxpayers and a penalty between RON 6,000 to RON 8,000 for other legal entities might be imposed.

For noncompliance with the archiving rules, a penalty between RON 12,000 and RON 14,000 for medium and large taxpayers and between RON 2,000 and RON 3,500 for other legal entities might be imposed.

What does the e-invoicing process in Romania look like?

  1. The issuer should submit the electronic invoice in XML format to the E-Factura system, using the SPV. The XML file should comply with the European standard EN 16931 (basic semantic model of the electronic invoice) and the national RO-CIUS rules introduced by the Romanian authorities.
  2. Following the transmission of the electronic invoice, the E-Factura system automatically assigns an identification number used as a reference within the processes and operations specific to the system.
  3. After sending the electronic invoice, the E-Factura system performs the following operations automatically on the file in XML file, as follows:
    1. checks and validations regarding the structure and syntax;
    2. semantic checks.
  4. If the submitted e-invoice is compliant, the electronic seal of the Ministry of Finance is applied. The application of the electronic seal of the Ministry of Finance certifies its receipt in the national electronic invoice system RO e-Factura.
  5. If the submitted e-invoice is non-compliant, the issuer receives an error message. After correction of the errors, the issuer should submit the e-invoice to the E-Factura system again.
  6. The original copy of the electronic invoice is considered the XML file accompanied by the electronic seal of the Ministry of Finance.
  7. Once the Ministry of Finance applies its electronic seal on the complaint invoice, the recipient is notified.
  8. If the recipient has objections, he notifies the issuer of the e-invoice using the RO e-Factura system. In this case, the issuer corrects or amends the e-invoice and submits it again according to the above procedure.
  9. Between January and July 2024, except in cases where both parties are registered with the RO E-Factura Register, invoice transmission will not be performed by the Romanian E-Factura system. Therefore, taxpayers are required to transmit invoices to their trading partners in the agreed form and format.
  10. As of July 2024, the Romanian E-Factura system will exchange the e-invoices between resident taxpayers.

Is SAF-T Needed in Romania?

Romania is introducing the application of the standard audit file (SAF-T) for tax purposes in stages.

  • First stage: January 1, 2022 - large taxpayers
  • Second stage: July 1, 2022 - second round of large taxpayers
  • Thirds stage: January 1, 2023 - medium-sized taxpayers
  • Fourth stage: January 1, 2025 - small-sized taxpayers

Nonresident VAT-registered companies in Romania are also required to submit the SAF-T file.

The SAF-T file should be submitted electronically on Form D406.

Questions About E-Invoicing in Romania?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Romania is to use a provider like Fonoa.

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  • Have one integration for your global needs, including Romania
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  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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