E-Invoicing Country

Romania

Live

Live since July 2024

Flag of Romania

Mandate Overview

The mandate

Romania operates a centralized clearance system, RO e-Factura, run by ANAF (Agenția Națională de Administrare Fiscală). Mandatory B2B e-invoicing for resident and non-resident VAT-registered taxpayers has been live since July 1, 2024, and B2C transactions have been included since January 1, 2025. Invoices must be submitted in UBL 2.1 with the local RO_CIUS extension within five calendar days of issuance.

Timeline

Key milestones

2022
Jul 1, 2022
  • Mandatory for high fiscal risk B2B transactions

2024
Jan 1, 2024
  • Mandatory B2B e-invoicing for Romanian-established and non-resident VAT-registered taxpayers

Jul 1, 2024
  • Penalties begin for non-compliance

2025
Jan 1, 2025
  • Mandatory extension to B2C transactions

Flowie Coverage

How Flowie supports Romania

Flowie generates and validates RO_CIUS UBL 2.1 invoices, submits them to the RO e-Factura platform via the ANAF API, and handles SAF-T D406 reporting where required. EN 16931 and Romanian business-rule compliance is built in.

FAQ

Common questions

When does the mandate apply to my company?

All Romanian-established VAT-registered businesses and non-resident VAT-registered taxpayers issuing invoices for transactions with place of supply in Romania must use RO e-Factura since July 1, 2024 for B2B and January 1, 2025 for B2C.

What format and platform are required?

UBL 2.1 invoices with the RO_CIUS Romanian extension, submitted to the ANAF RO e-Factura central platform within five calendar days of issuance.

Ready for Romania?

Flowie keeps you compliant, automatically.

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