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Last update: 2024, July 1
B2G & B2B E-Invoicing
Mandatory via the central platform RO-eFactura in XML format following the RO_CIUS specifications.
B2C E-Invoicing
Will become mandatory on January 1, 2025.
Currently possible via the central platform RO-eFactura in XML format following the RO_CIUS specifications.
What the Law Says
B2G E-Invoicing
B2G e-invoicing in Romania is mandatory since July 1, 2022, and was possible since November 2021. E-invoices must be sent via the official central platform RO-eFactura in XML format, either UBL 2.1 or CII syntax according to the RO_CIUS specifications (which are EN16931-compliant).
The tax authority is keeping updated a comprehensive list of Romanian public administrations within the scope of the B2G mandate, along with their CIF – Tax Identification Code (Cod de Identificare Fiscala).
Invoices must be archived 10 years.
B2B E-Invoicing
B2B e-invoicing is mandatory since July 1st, 2024 via the official central platform RO-eFactura. Invoices must be issued in XML format, either using the UBL 2.1 or the CII syntaxes, according to the RO_CIUS specifications (which are EN16931-compliant).
Before that, B2B e-invoicing was already possible since November 2021, and was even mandatory for some types of goods that presented a high risk of tax evasion since July 1, 2022.
Finally, e-reporting is also mandatory country-wide, and is performed automatically the RO-eFactura platform during the B2B e-invoicing transaction.
Invoices must be archived 10 years.
B2C E-Invoicing
B2C e-invoicing is set to become mandatory in Romania starting from January 1, 2025, as announced by the Ministerul Finantelor (Ministry of Finance), besides some exceptions (associations, foundations, special regime for farmers, …) for whom it will apply starting from July 1, 2025.
It is not yet clearly defined how this mandatory B2C e-invoicing will be implemented. It could either be similar to B2B e-invoicing, requiring pre-clearance through the RO-eFactura central platform, or it might involve just an e-reporting obligation after the actual B2C transaction takes place.
In the meantime, voluntary B2C e-invoicing via the RO-eFactura platform is possible since July 1, 2024.
Timeline
Central platform RO-eFactura available
B2G & B2B e-invoicing becomes possible via the RO-eFactura central platform, and is even mandatory in some specific cases
B2G e-invoicing mandatory, B2B partially
E-invoicing becomes mandatory countrywide for B2G transactions and for B2B transactions involving goods with high tax evasion risks
E-reporting becomes mandatory
E-reporting via the RO-eFactura central platform is mandatory for all B2G & B2B transactions
End of the e-reporting grace period
Companies that do not comply with the e-porting mandate do not face any penalty until this date
B2B e-invoicing becomes mandatory
B2B E-invoicing via the RO-eFactura central platform is mandatory for all B2B (& B2G) transactions.
B2C e-invoicing becomes mandatory
E-invoicing becomes mandatory for all B2C transactions.
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Resources
Tax authority supervising the e-invoicing mandates in Romania
Public authority in charge of the online tax services in Romania, and hosting the SPV
Legislative texts & technical specifications maintained by the Ministerul Finantelor
Official guidelines about e-invoicing in Romania published by the ANAF
Technical Details (B2G & B2B)
Comprehensive guidelines are available on the ANAF website.
RO-eFactura central platform
Starting July 1, 2024, all B2G & B2B invoices in Romania must be submitted electronically for most businesses in order to comply with the upcoming mandate.
More specifically, Invoices must be sent through the RO-eFactura central platform. The tax authority provides technical specifications to help companies connect to the RO-eFactura platform using Web Services.
Suppliers that are not equipped with e-invoicing solutions can also manually input their invoices directly on an official web portal, that will convert them into the proper invoice format and send them to the RO-eFactura central platform.
Virtual Private Space (SPV)
The SPV (Spatiul Privat Virtual) is a comprehensive tax service provided by the ANAF. All businesses must register with the ANAF (Agentia Nationala de Administrare Fiscala) in order to get a certificate and to access their SPV on the ANAF website.
In the e-invoicing context, the most important feature of the SPV is an invoice inbox, where all e-invoices that went through the RO-eFactura central platform are made available to the invoice recipients. They must retrieve those invoices (manually or via an automated solution) and archive them, as the SPV will only store the invoices for 60 days.
The SPV is also equipped with a messaging feature that allows suppliers & buyers to discuss and to manage invoicing disputes.
Invoice format and content
Electronic invoices in Romania must be issued in XML format, either UBL 2.1 or CII XML, to be compliant with the upcoming e-invoicing mandate. Both options are also compliant with the European Norm (EN) 16931.
Additionally, e-invoices in Romania must respect a set of local specifications called RO_CIUS, compliant with the European Norm (EN) 16931.
The tax authority has published a set of technical resources to help companies regarding the invoice requirements in Romania.
Technical Details (B2C)
B2C announced but specifications are still unclear
Among the certainties, it is clear that the B2C mandate will apply to “all taxable persons issuing invoices to consumers” and will require at some point the submission of e-invoices compliant with the RO_CIUS specifications to the RO-eFactura central platform.
However, the exact timing for when the e-invoice must be submitted is still unclear.
The B2C mandate might require the same “pre-clearance” mechanism defined in the Romanian B2B mandate, where the e-invoice must be submitted to the RO-eFactura central platform before the buyer receives it. This could pose challenges in a B2C context where transactions at points of sale need to be quick.
Alternatively, it might only require e-reporting of the B2C transaction after the fact, as the official announcement may be hinting at: “invoices to consumers will have to be reported in the RO e-Invoice system.”
Further announcements are expected soon.
Resources
Tax authority supervising the e-invoicing mandates in Romania
Public authority in charge of the online tax services in Romania, and hosting the SPV
Legislative texts & technical specifications maintained by the Ministerul Finantelor
Official guidelines about e-invoicing in Romania published by the ANAF
The Invoicing Hub Word
Romania has decided to implement in very quick succession an e-reporting and an e-invoicing mandates for both B2G & B2B transactions.
This decision was not a surprise given that Romania faces one of the highest tax evasion rates of the European Union, and of course because the EU Directive 2014/55/EU forces EU countries to implement such mandates.
Still, the Romanian government opted for a very aggressive timeline as the e-reporting mandate came into force about 3 months after it was voted. Too short for most companies to implement a solution and become compliant.
Consequently, a 3-month grace period was issued, then extended by an additional 2 months, but no such thing is planned for the B2B e-invoicing mandate implementation.
While it is good that Romania moves further on the road to e-invoicing, the implementation calendar chosen by Romania is problematic for companies that have to handle this new requirement with a lot of urgency, possibly leading to botched and not-well-designed projects.
It is then crucial for businesses to find the right solution and the right partner, but with such constraining deadlines, it remains a complicated topic.
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