E-Invoicing in Romania

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Romania has implemented a nationwide electronic invoicing system, making the use of RO e-Factura mandatory for a broad range of transactions. This development is part of the country’s wider efforts to digitise fiscal processes and improve tax compliance in line with EU initiatives.

Since 1 July 2024, all B2B transactions between VAT-registered entities established in Romania must be processed through the RO e-Factura platform. The system operates on a clearance model, meaning invoices must be submitted electronically to the National Agency for Fiscal Administration (ANAF) and validated before being forwarded to the buyer.

From 1 January 2025, the scope of mandatory e-invoicing has expanded to include specific B2C transactions, with further obligations applying to non-resident taxable persons operating in Romania under certain conditions.

Romania has also introduced complementary systems, including:

SAF-T (Standard Audit File for Tax / D406): Electronic reporting of accounting and tax data.
RO E-transport: Mandatory reporting of high-risk goods in transit, both domestically and across borders.

With all major phases of implementation now in force, companies operating in Romania are expected to maintain full technical and procedural compliance across invoicing, reporting, and goods transport processes.

FAQs

Is e-invoicing mandatory for all businesses in Romania?

Yes. E-invoicing is mandatory for all VAT-registered businesses established in Romania.

What platform is used for electronic invoicing in Romania?

All invoices are processed through RO e-Factura, the government platform operated by ANAF (Romania’s tax authority).

Do I need to digitally sign invoices before sending them?

No. The Romanian tax authority applies a qualified electronic seal once the invoice is validated. This serves as the legal proof of authenticity.

Are cross-border transactions subject to e-invoicing rules in Romania?

No. Intra-EU and export transactions are currently not in scope of the Romanian e-invoicing requirement.

Is Peppol supported in Romania?

Peppol is not required but may be used for cross-border invoicing in accordance with EU standards. The national platform (RO e-Factura) operates independently.

Can I store my invoices outside Romania?

Yes. Archiving invoices abroad is permitted, but certain conditions must be met:

- The storage system must ensure uninterrupted access and retrieval of invoices in Romania, including by tax authorities during audits

- The archived invoices must remain in their original format (structured XML)

- You must be able to provide a visual representation (human-readable form) of the invoice when requested

- If storing outside the EU, adequate data protection measures must be in place, following GDPR and other EU-level rules

Are there penalties for non-compliance?

As of July 2024:
- Penalties for late or missing e-invoicing submissions typically range from RON 1,000 to RON 10,000 depending on the size of the business

- For repeat or severe breaches, ANAF may impose additional sanctions, including potential invalidation of the invoice for VAT deduction purposes

What is RO e-Transport?

RO e-Transport is Romania’s mandatory system for monitoring the road transport of goods classified as high fiscal risk. The aim is to reduce tax evasion and improve traceability of goods movements within, into, and out of Romania.

Who is required to report in RO e-Transport?

The following entities are obliged to report:
- Consignors and consignees of high-risk goods

- Transport operators if goods are carried on behalf of others

- Buyers and sellers involved in intra-EU acquisitions or dispatches of risky goods

Both Romanian-established and non-established VAT-registered companies may fall under the reporting scope, depending on the transaction.

What is the UIT code and how is it used?

The UIT (Unique Identification Transport) code is generated upon successful declaration in the e-Transport platform.

- It must be printed or electronically available in the vehicle

- It is valid for 5 calendar days for domestic transport, and 15 calendar days for international journeys

- Authorities may scan QR codes or check the UIT in real-time during roadside inspections

What is SAF-T in Romania?

SAF-T (Standard Audit File for Tax), known in Romania as D406, is a mandatory periodic electronic reporting file that includes accounting and VAT-related information, submitted to ANAF in a structured XML format.

How often must SAF-T be submitted?

- For VAT-registered taxpayers: monthly or quarterly, depending on VAT reporting period

- Non-VAT entities may submit annually

- Correction files are possible if errors are identified after submission

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2B, B2G, B2C, e-transport
Model Type	Centralised exchange
Government Entity	National Agency for Fiscal Administration (ANAF)
Formats	UBL 2.1, CII (Cross Industry Invoice)
Infrastructure / Platform	RO e-Factura
E-signature Required	No
Key Deadlines	1 July 2022: B2G and high‑risk B2B (e.g. fruit, alcohol, construction goods) mandatory 1 July 2024: Mandatory B2B e-invoicing 1 January 2025: B2C e‑reporting/invoicing mandatory for Romanian‑established taxpayers (with exceptions until mid‑2025) 1 July 2025 Exceptions (e.g. associations, small farmers) become subject to B2C obligation if still exempt
AR Mandatory	Yes
AP Mandatory	Yes
Peppol Available	No
Domestic Transactions	B2B: Yes B2G: Yes B2C: Yes
Cross-border Transactions	Not mandatory
Archiving Period	10 years
Archiving Abroad	Allowed under certain conditions

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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