E-Invoicing in Romania

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

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

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

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

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.

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

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

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.

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.

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

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.

- 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