Romania E-invoicing & Digital Reporting Guide

Romania Electronic Invoicing and Digital Reporting Requirements

Questions About E-Invoicing in Romania?

Contact our experts

Background

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

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

What Types of Businesses Does This Apply to?

B2G e-invoicing and B2B e-invoicing for high fiscal risk products became mandatory on July 1, 2022, in Romania. The e-invoicing obligation will be extended in phases for all B2B transactions.

Governmental Body Responsible for E-invoicing in Romania

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

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 RO e-invoice register. The XML file should comply with the European standard EN 16931 (basic semantic model of the electronic invoice) and the national RO-CIUS rules provided in the specific legislation. To send the electronic invoice, the issuer uses the means of electronic identification.
2. Following the transmission of the electronic invoice, the RO e-invoice 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 RO e-invoice register 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 e-invoice, the issuer should submit the e-invoice to the RO e-invoice register 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 through the RO e-invoice register. In this case, the issuer corrects or amends the e-invoice and submits it again according to the above procedure.

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?

Contact our experts

E-Invoicing & Global Tax Automation with Fonoa

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

With Fonoa you can:

• Have one integration for your global needs, including Romania
• Save time and money by automatically cleaning your data to minimize errors and manual work
• 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

Contact our experts