Summary 

• B2G mandate: Uunder Law 199/2020, effective since September 2020, all public sector entities are required to receive and process structured eInvoices compliant with the European standard EN 16931[1], as mandated by which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[2], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: A mandate for Business-to-Business (B2B) e-invoicing began on 1 January 2024, as outlined in Law 296/2023. There is also a mandate for Business-to-Consumer (B2C) via the RO e-Factura platform since January 2025. Voluntary reporting has been available since July 2024.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Romania by public authorities. All public contracting authorities in Romania are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [3].
• Operating model for B2G eInvoicing: The RO e-Factura serves as the central platform for all e-invoicing processes. Businesses must submit e-invoices within five calendar days after issuance, ensuring timely processing and compliance.
• Use of CIUS and Extensions: In Romania, the Core Invoicing Usage Specifications (CIUS) are implemented through the Minister of Finance Order no. 1366/2021. These specifications, known as the RO_CIUS, detail the unique guidelines and operational procedures for e-invoicing within the nation. They are specifically designed to address national requirements, ensuring alignment with the broader European e-invoicing standard EN 16931.
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: A monitoring mechanism is in place to track e-invoicing developments and ensure adherence to the established regulations, with penalties imposed for any non-compliance.

Highlights 

Starting January 2025, Romanian taxpayers are required to report all domestic B2C transactions via the RO e-Factura platform, with voluntary compliance possible since July 2024. This initiative aims to streamline transaction reporting, enhance tax compliance, and ensure that the digital invoicing infrastructure supports a robust and transparent economic environment.

Legislation 

B2G 

There is a business-to-government (B2G) mandate in Romania. Directive 2014/55/EU has been transposed through the Law 199/2020 on electronic invoicing in public procurement, on 8 September 2020. The Fiscal Code, in force from 1 January 2016, and its implementing rules approved by Law 227/2015 govern the electronic invoicing (eInvoicing) in Romania. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[4], because this guarantees that public authorities must accept these eInvoices.

B2B 

There is a business-to-business (B2B) mandate in Romania. Law no. 296/2023 regarding fiscal-budgetary measures to ensure the financial sustainability of Romania in the long term, established the B2B mandate in Romania from 1 January 2024. The mandate is for taxable persons established in Romania or for Taxable persons non-established in Romania who are registered in Romania for VAT purposes.

Additional legislation may apply if eSignature or eArchiving is used in the process of eInvoicing. eSignature refers to a digital form of signing documents, which offers a secure and verifiable method for authenticating the identity of the signer and ensuring the document's integrity. eArchiving involves the secure digital storage and preservation of electronic documents, ensuring they remain accessible and unaltered over time, in line with legal and regulatory requirements.

• Law 455/2001on electronic signature;

• Law 135/2007on electronic archiving of documents;
• Law 139/2022 approving Government ordinance 120/2021 created the legal framework for the operationalization of the national eInvoicing system (RO e-Factura), establishing clear rules regarding the structure of the electronic invoice in accordance with the European eInvoicing standard.

B2C 

Romania has implemented a business-to-consumer (B2C) mandate, introducing an e-reporting obligation for B2C transactions conducted by taxpayers established in the country. This obligation covers B2C transactions taxable in Romania, specifically domestic supplies. From 1 July 2024, the B2C e-reporting has been available for those taxpayers that voluntarily want to start using it. Since 1 January 2025, it became mandatory for Romanian established taxpayers to report all B2C domestic transactions in RO E-factura. The deadline for reporting these transactions is within 5 calendar days.

Status on the implementation of the European eInvoicing standard 

In 2018, Romania adopted the European eInvoicing standard EN 16931, facilitated by the Romanian Association for Standardization (ASRO). In Romania, XML is the most commonly used format for electronic invoicing. Using formats like UBL 2.1 and Cross-Industry Invoice (CII), which comply with the European standard, ensures that invoices are easily readable by computers and compatible with other systems. The Romanian IT industry, notably the Cluj IT Cluster, plays a key role in promoting the use of this standard to aid businesses in adapting to it smoothly.

Operating model for eInvoicing 

Since November 2021, the RO eInvoicing platform (RO e-Factura) has been available for issuing and receiving invoices with both public administrations (B2G) and private companies (B2B). Electronic invoices must conform to the RO_CIUS specifications, which set out the national rules and structure for standardising invoice data in Romania, ensuring compatibility and compliance with European standards. Businesses are free to choose their preferred service provider to submit eInvoices. Government Ordinance 120/2021, effective since October 2021, provides the operational framework for this national system.

Starting from 2024, all B2B transactions must utilise RO e-Factura. This became especially relevant from July 2022 for companies in high tax risk sectors like alcohol and construction, as defined by ANAF. Invoices must be submitted within five calendar days of issuance, subject to specific deadlines. Non-compliance results in fines based on the size of the taxpayer, as outlined in Law 296/2023 and further detailed in Emergency Ordinance 115/2023.

Use of Core Invoicing Usage Specifications (CIUS) at national level  

In Romania, the Core Invoicing Usage Specifications (CIUS) are defined under the Minister of Finance Order no. 1366/2021. This order establishes the RO_CIUS, which outlines the specific guidelines and operational rules for e-invoicing within the country. These specifications are tailored to meet national needs while complying with the broader European e-invoicing standard EN 16931. CIUS serves as a framework to ensure that electronic invoices are not only standardised and compatible across systems but also aligned with Romania's legal and operational requirements.

VAT Real-Time reporting system

The RO e-Factura system in Romania, designed for electronic invoicing across Business-to-Government (B2G), Business-to-Business (B2B), and from January 2025, Business-to-Consumer (B2C) transactions, imposes a reporting requirement within five calendar days. This change is driven by Emergency Government Ordinance No. 138/2024, which amends the e-invoicing regulations effective 1 January 2025. The ordinance stipulates that mandatory e-invoicing applies exclusively to B2B transactions between entities established within Romania's borders. Additionally, the same date marks the introduction of a new e-reporting mandate for B2C transactions, signaling a significant shift towards enhanced digital compliance.

Monitoring mechanism

The monitoring is implemented at the central level within the system RO e-Factura.

Next steps 

Currently, no next step has been shared.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] Ibid.1 [5] Ibid.2

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