Romania has recently been the scene of intense e-invoicing activity following the introduction of a countrywide B2B e-invoicing mandate paired with remarkably short deadlines.
A brief overview:
- Draft law published on September 19, 2023
- Official decree signed on October 26, 2023
- E-reporting mandatory countrywide from January 1, 2024, 2 months only after the decree signature!
- E-invoicing mandatory countrywide from July 1, 2024
This accelerated timeline has not been without challenges for companies operating in Romania, with many not managing to meet the regulatory deadline. Consequently, the government has granted a grace period until March 31, 2024, further extended to May 31, 2024, during which no penalties will be imposed on companies not complying yet with the e-reporting mandate.
And it’s anticipated that many companies will still not be ready by the end of this grace period. For these and all other businesses, The Invoicing Hub will now provide coverage of e-invoicing developments in Romania and assist in following up the news and the upcoming obligations.
Romania e-invoicing resources
You can already access our detailed Romania Country Profile, featuring:
- Summaries of the B2G & B2B e-invoicing obligations in Romania
- Timeline of the main e-invoicing milestones past & future
- Access to resources such as some of the technical specifications
- More detailed technical explanations
Additionally, visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in Romania.
4 Comments
Aren’t Romania 🇷🇴 going to utilize UBL 3.0 a latest version of data element for electronic documents? I’m curious to know,
Thanks,
Niraj Patel
Hello Niraj,
All the official sources that we found only mention UBL 2.1 and not 3.0.
See https://legislatie.just.ro/Public/DetaliiDocumentAfis/261200 which is the Annex from https://legislatie.just.ro/Public/DetaliiDocument/248303
Same on the technical specifications maintained by the Ministry of Finance : https://mfinante.gov.ro/web/efactura/informatii-tehnice
If you have other sources, feel free to share them and we’ll happily review them.
Thank you
Hello, Is it allowed to send collective invoices (more than one PO)?
Hello Robert,
According to the e-invoicing mandates specifications in Romania, invoices must respect the RO_CIUS specifications.
And according to those specifications, and in compliance with the EN16931, the “Reference PO” information has to be filled in the header of the UBL file, and there can be only 1 reference to a PO.
Meaning that collective invoices do not seem allowed.
I invite you to confirm this point with a lawyer and/or with the Romanian administration, and do not hesitate to get back to us and share any useful information!