EU · ANAF
Romania
Updated in last 30 days·Atlas data current as of
Aggressive CTC rollout. B2B mandatory Jan 2024; B2C mandatory Jan 2025. From Jan 2026, invoices to non-resident VAT-registered customers also flow through e-Factura. Submission deadline: 5 working days.
// Phased rollout
- 01 Jul 2022 · liveB2G mandateB2G via RO e-Factura through ANAF SPV.
- 01 Jul 2022 · liveHigh-risk products B2BMandatory for vegetables, alcohol, construction, etc.
- 01 Jan 2024 · liveB2B allAll domestic B2B.
- 01 Jan 2025 · liveB2C allAll domestic B2C.
- 01 Jan 2026 · liveNon-resident VAT customersInvoices to non-resident VAT-registered customers also via e-Factura; deadline 5 working days.
// Penalties
RON 1,000 to RON 10,000 plus 15% of invoice value for non-issuance; reduced for SMEs.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit one of RO_CIUS (UBL 2.1) or CIIYour ERP must produce this syntax, not a PDF or a print stream.
- Connect via RO e-Factura (SPV)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureRON 1,000 to RON 10,000 plus 15% of invoice value for non-issuance; reduced for SMEs.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Romania: RO_INVOICE eDocument; RO_CIUS XML; SPV integration via SAP CPI or partner.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Romania ER for RO_CIUS; Electronic invoicing service connects to SPV.
// Frequently asked questions
When does Romania e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Romania mandate is administered by ANAF.
What schema does Romania use for e-invoicing?
Romania uses RO_CIUS (UBL 2.1), CII. Transmission: RO e-Factura (SPV).
Which ERPs support Romania e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Romania e-invoices?
10 years from end of tax period.