e-invoicing
E-Invoicing in Romania: How RO e-Factura Works in 2026
Read from OUG 120/2021 as amended by OUG 89/2025, and the Fiscal Code as consolidated by ANAF to Law 170/2026.
By Ioana Marinescu, Accounting and reporting client lead · Reviewed by Mihai Dumitrescu, VAT and tax compliance lead · Updated 16 October 2026
Rules as in force on 14 October 2026.
Between Romanian businesses an invoice is a structured XML file that passes through ANAF's RO e-Factura system, not a PDF attached to an e-mail.
RO e-Factura is ANAF's national e-invoicing system. Every taxable person established in Romania, registered for VAT or not, sends its invoices to Romanian businesses and consumers through it. Since 1 January 2026 each invoice is uploaded within 5 working days from its date (art. 10(7) OUG 120/2021, as amended by OUG 89/2025). The invoice is a structured XML file, not a PDF.
What is RO e-Factura?
RO e-Factura (sistemul național privind factura electronică RO e-Factura, the national e-invoicing system) is run by ANAF (Agenția Națională de Administrare Fiscală, the National Tax Administration Agency). It receives each invoice as an XML file, gives every upload an ID called the upload index, validates the file and delivers it to the buyer. Between taxable persons established in Romania, only an invoice that meets the conditions of OUG 120/2021 counts as an invoice at all (art. 319(1^1) Fiscal Code, ANAF consolidation to Law 170/2026).
For an owner abroad the system matters beyond invoicing. The e-invoices an SRL sends and receives are the source documents of its books, and those books are what goes into the annual financial statements of a small Romanian company.
Accounting documents are kept for 10 years from the end of the financial year in which they were drawn up (art. 25(1) Law 82/1991, 2008 text). That is why the questions of this guide come in a fixed order: does the rule apply, to which invoices, by when, and who does the upload.
Who has to use RO e-Factura?
Every taxable person established in Romania uses the system, whether or not it is registered for VAT. Its invoices to other businesses (B2B) were reported to RO e-Factura from 1 January 2024 and have been delivered to buyers through it since 1 July 2024. Its invoices to consumers (B2C) have gone through it since 1 January 2025 (ANAF DGRFP Iași information note of 13 August 2024). A Romanian SRL is therefore inside the system from its first invoice to a Romanian buyer.
Staying outside VAT does not take an SRL out: the note covers established taxable persons whether or not they are VAT-registered, for B2B and for B2C alike. Two groups sit differently. A non-resident operator with no Romanian establishment may opt in by filing form 083, set out in the section on non-residents below. Suppliers identified by a personal numeric code (CNP), who are individuals, had a separate rule in 2026, and it does not concern an SRL.
Since when has e-invoicing been mandatory in Romania?
The obligation came in four steps. From 1 January to 30 June 2024, businesses established in Romania reported their B2B invoices to the system. From 1 July 2024 they delivered B2B invoices to buyers through it, and from 1 January 2025 invoices to consumers followed (ANAF Iași note of 13 August 2024). From 1 January 2026, invoices to buyers not established in Romania but registered for VAT here joined them, under art. 10(1^1) OUG 120/2021 as inserted by OUG 89/2025 (ANAF Brașov table on OUG 89/2025).
- 1
B2B invoices reported
1 January 2024
- law upload within 5 working days
- 2
B2B invoices delivered through the system
1 July 2024
- law upload within 5 calendar days
- 3
B2C invoices
1 January 2025
seller VAT-registered or not
- 4
Non-established buyers with a Romanian VAT number
1 January 2026
- law 5 working days for B2B and B2C; art. 10(7), 10^1(2^1) OUG 120/2021
- 5
CNP-identified suppliers may opt in
1 June 2026
context only: an SRL is not one
Which invoices of a foreign-owned SRL go through RO e-Factura?
Scope turns on who the buyer is and what the operation is, not on whether the SRL itself is registered for VAT. The table reads from the SRL's side: find the buyer or the operation in the first column, then read across.
| The SRL's buyer or operation | Through RO e-Factura? | Since |
|---|---|---|
| A business established in Romania (B2B), whether or not either side is VAT-registered | Yes; only the system's invoice counts as an invoice | reported from 1 January 2024; delivered through the system from 1 July 2024 |
| A self-billed invoice (autofactură, art. 319(8) Fiscal Code) | Yes, treated as B2B | as B2B |
| A consumer in Romania (B2C), whether or not the seller is VAT-registered | Yes | 1 January 2025 |
| A fiscal receipt (bon fiscal) under OUG 28/1999 that meets the conditions of a simplified invoice | No, excepted from the B2C rule | in the text before and after OUG 89/2025 |
| A consumer who gives no tax code | Yes, with 13 zeros in place of the tax code | under the B2C rule |
| A foreign business not established in Romania but registered for VAT in Romania | Yes | 1 January 2026 |
| The same buyer, for an intra-EU supply of goods where it gives another Member State's VAT code | No | 1 January 2026 |
| A foreign parent or client neither established nor registered for VAT in Romania | No | out of scope from the start |
| An intra-EU supply of goods | No | out of scope from the start |
| Goods shipped outside the EU by or for the supplier (export) | No | out of scope from the start |
Invoices to a foreign parent or to foreign clients
Many foreign-owned SRLs invoice mainly their parent company or clients abroad. Those invoices stay outside RO e-Factura when the buyer is neither established nor registered for VAT in Romania, and intra-EU supplies of goods and exports are excluded as well (ANAF Iași note of 13 August 2024).
On 1 January 2026 the rule changed for one group: a foreign buyer that holds a Romanian VAT number is now in scope under art. 10(1^1) OUG 120/2021, unless the invoice is for an intra-EU supply of goods for which the buyer gives another Member State's VAT code (ANAF Brașov table on OUG 89/2025). The client's tax code or Romanian VAT number therefore decides the row. How to recognise one is explained in the guide on the Romanian VAT number format.
Consumers, fiscal receipts and anonymous buyers
Invoices to consumers have gone through the system since 1 January 2025, whether or not the seller is registered for VAT. A fiscal receipt (bon fiscal) issued under OUG 28/1999 that meets the conditions of a simplified invoice is the exception (art. 10^1(2) OUG 120/2021). When a consumer gives no tax code, the invoice carries a code of 13 zeros in its place (art. 10^1(3)), as the ANAF Brașov table on OUG 89/2025 sets out. For an e-commerce SRL selling to Romanian consumers, every invoice that is not such a fiscal receipt goes through RO e-Factura.
Self-billed and simplified invoices
A self-billed invoice (autofactură, art. 319(8) Fiscal Code) is treated as a B2B invoice, according to ANAF's 2024 note. A simplified invoice is allowed where the invoice value, VAT included, is not above EUR 100 (art. 319(12)(a) Fiscal Code). For invoices to consumers, the exception in the text in force is the fiscal receipt under OUG 28/1999 that meets the conditions of a simplified invoice (art. 10^1(2) OUG 120/2021).
What is the RO e-Factura deadline in 2026?
Since 1 January 2026 an invoice is uploaded to RO e-Factura within 5 working days from the invoice date, and never later than 5 working days after the deadline for issuing it. The rule is art. 10(7) OUG 120/2021 for B2B invoices and art. 10^1(2^1) for B2C invoices, both as amended by art. X OUG 89/2025, published in Official Journal no. 1203 of 24 December 2025 (ANAF Brașov table on OUG 89/2025).
ANAF Brașov's list of amendment tables shows no later act touching the deadline; Order ANAF 1021/2026, on the same list, changed the register procedure only.
| Period | Upload term in RO e-Factura | Act |
|---|---|---|
| 1 January 2024 to 30 June 2024 (reporting stage, B2B) | 5 working days from the invoice date | OUG 120/2021 as then in force, per ANAF's note of 13 August 2024 |
| 1 July 2024 to 31 December 2025 | 5 calendar days from the invoice date | OUG 120/2021 as then in force, per ANAF's note of 13 August 2024 |
| From 1 January 2026 (B2B, B2C and non-established buyers with a Romanian VAT number) | 5 working days from the invoice date, and never later than 5 working days after the issue deadline | art. 10(7) and 10^1(2^1) OUG 120/2021 as amended by art. X OUG 89/2025, Official Journal no. 1203 of 24 December 2025 |
How the 5 working days meet the 15th-of-next-month issue deadline
Two deadlines run together. The invoice itself is issued by the 15th of the month after the month in which the tax point (faptul generator) arises (art. 319(16) Fiscal Code). The upload is then due 5 working days from the invoice date, and in any case no later than 5 working days after that issue deadline (art. 10(7) OUG 120/2021 as amended).
The cap means that an invoice issued after its issue deadline does not carry a later upload date than the cap allows. Art. 10(7) also sends the count of the working days to Regulation (EEC, Euratom) 1182/71, so a date is computed under that regulation.
Why some guides still say 5 calendar days
Because the rule changed twice. In the reporting stage, from January to June 2024, the term was 5 working days. From 1 July 2024 to 31 December 2025 it was 5 calendar days, as ANAF's note of 13 August 2024 records (ANAF Iași note). On 1 January 2026 it went back to 5 working days. A page written before 2026 prints the middle rule, which is out of date for invoices dated in 2026.
How does an e-invoice travel from issue to the buyer?
Five steps, each with the actor who carries it out, from the Ministry of Finance e-Factura technical page and ANAF's note of 13 August 2024.
Issue the XML
The invoice is built as a structured XML file in UBL or CII syntax, to EN 16931 and RO_CIUS, checked with the Ministry of Finance validator, and issued by the 15th of the month after the tax point.
Upload and receive the index
The file goes to RO e-Factura, in SPV or through the invoicing software's connection, within 5 working days; the system answers with an upload index (index de încărcare).
Validation
A file that fails comes back with error messages, is corrected and is uploaded again. The texts cited here do not say whether the deadline keeps running after a rejection.
Delivery to the buyer
The buyer downloads the invoice from the system. Between businesses established in Romania, that downloaded copy is the invoice (art. 319(1^1) Fiscal Code).
Download within 60 days
Both sides can download the XML and the messages for 60 days from publication; after that the files are archived electronically and released on request.
- 1
Issue the XML
the company or the accountant
UBL or CII, to EN 16931 and RO_CIUS
- law by the 15th of the month after the tax point; art. 319(16) Fiscal Code
- 2
Upload, receive the index
the accountant, in SPV
- law within 5 working days; art. 10(7) OUG 120/2021
- 3
Validation
ANAF's system, then the accountant
errors: corrected and uploaded again
- 4
The buyer downloads
the buyer
between Romanian businesses this copy is the invoice; art. 319(1^1) Fiscal Code
- 5
60 days to download
both sides
then archived, released on request
- law records kept 10 years; art. 25(1) Law 82/1991
System down 24 hours or more: the duty to upload is suspended until it works again (ANAF note of 13 August 2024).
What does an SRL run from abroad need before the first upload?
Owners who run a Romanian SRL from abroad describe the same block: they cannot log into SPV (Spațiul Privat Virtual, ANAF's online taxpayer account), or cannot see how to send e-Factura invoices from outside Romania. The set-up comes before the first invoice:
- A qualified certificate (certificat calificat) for the company's legal representative.
- The company's enrolment in SPV, which is free and permanently available.
- An authorisation of the accountant as the company's representative (împuternicit).
- Invoicing software, or the accountant's tool, that produces RO_CIUS XML files.
- For each client, the tax code or Romanian VAT number that decides its row.
Each item has its rule. Legal persons identify themselves to ANAF online only with qualified certificates (art. 80(1)(a) Fiscal Procedure Code). Enrolment in SPV is the precondition for using RO e-Factura, according to ANAF's 2024 note, and the service is free (ANAF SPV page).
A taxpayer may be represented before ANAF by an împuternicit (art. 18(1) Fiscal Procedure Code). The articles do not settle which certificate providers ANAF accepts for a foreign administrator, whether remote issuance is accepted, how long issuance or enrolment takes, or the form of the power of attorney.
Who uploads the invoices in practice, and who may do it for you?
For a client company, uploading and booking its e-invoices, and every return built on them, is accounting and tax work inside an accounting contract. Outsourced accounting runs only under a contract with a member of CECCAR, the Body of Expert and Licensed Accountants (art. 10(3) Law 82/1991); the profession is practised by those on CECCAR's register (art. 21(1) OG 65/1994); and filing returns and representing the client before the tax authorities are tax work inside that contract (art. 6(a)).
A taxpayer may appoint a representative before ANAF (art. 18(1) Fiscal Procedure Code). Representation sold as a business outside the accounting contract is tax consultancy, reserved to the register of the Chamber of Tax Consultants (art. 3(1)(e), 8(6) OG 71/2001). Here the uploads, the SPV downloads and the booking are done only inside the accounting contract, performed by CECCAR-registered accountants; the SAF-T and e-Factura page describes that monthly work.
| # | Step | Actor | Timing | Source |
|---|---|---|---|---|
| 1 | Decide which sales go through RO e-Factura, using table 1 | the accountant with the owner | no official time is published | ANAF note of 13 August 2024; art. 10(1^1) OUG 120/2021 |
| 2 | Obtain a qualified certificate (certificat calificat) | the administrator, through a qualified trust-service provider | no official time is published | art. 80(1)(a) Fiscal Procedure Code |
| 3 | Enrol the company in SPV, which is free | the administrator, with the certificate | no official time is published | ANAF note of 13 August 2024; ANAF SPV page |
| 4 | Authorise the accountant as împuternicit; the uploads are work inside the accounting contract | the company; the accountant | no official time is published | art. 18(1) Fiscal Procedure Code; art. 6(a) OG 65/1994 |
| 5 | Issue the invoice as XML (UBL or CII, EN 16931, RO_CIUS), checked with the validator | the accountant or the company's invoicing software | by the 15th of the month after the tax point | art. 319(16) Fiscal Code; Ministry of Finance technical page |
| 6 | Upload; the system returns the upload index | the accountant, in SPV or through the software's connection | 5 working days from the invoice date, never later than 5 working days after the issue deadline | art. 10(7), 10^1(2^1) OUG 120/2021 |
| 7 | Validation; a rejected file is corrected and uploaded again; duty suspended if the system is down 24 hours or more | ANAF's system, then the accountant | whether the deadline keeps running after a rejection is open in the texts | ANAF note of 13 August 2024 |
| 8 | The buyer downloads the invoice; between Romanian businesses that copy is the invoice | the buyer | 60 days from publication, then from the archive on request | art. 319(1^1) Fiscal Code; ANAF note of 13 August 2024 |
| 9 | Supplier e-invoices downloaded from SPV and booked | the accountant | within the 60-day window | art. 319(1^1) Fiscal Code; ANAF note of 13 August 2024 |
| 10 | Keep the records | the company and the accountant | 10 years from the end of the financial year | art. 25(1) Law 82/1991, 2008 text |
From our practice
With a new foreign-owned SRL the set-up runs in the same order each time: collect the administrator's certificate details, check the SPV enrolment, put the accountant's authorisation in place, then check each buyer's tax code against the scope table before the first invoice leaves. Ioana Marinescu, Accounting and reporting client lead.
Want e-Factura handled inside one accounting contract? CECCAR-registered accountants upload, download and book your SRL's invoices.
What format must an e-invoice be in?
An e-invoice is a structured XML file in one of two syntaxes, UBL (the Invoice-2 and CreditNote-2 messages) or CII, and the Ministry of Finance publishes validators that check a file before it is uploaded (Ministry of Finance e-Factura technical page). The content follows the European standard EN 16931 through the national specification RO_CIUS, approved by Minister of Finance Order 1.366/2021. A PDF sent by e-mail, however it looks, is not the invoice between businesses established in Romania (art. 319(1^1) Fiscal Code).
Invoicing software has one more address to respect. Invoices to consumers go to a separate B2C upload address, mandatory from 31 March 2025, published on the same Ministry page. A company that changes its invoicing tool is therefore changing the thing that writes the UBL or CII file to RO_CIUS and sends B2C files to that address.
What happens if an upload is rejected or ANAF's system is down?
A file that fails validation comes back with error messages instead of being delivered. The XML files and the error messages stay downloadable for 60 days from publication in the system (ANAF Iași note of 13 August 2024), and the company corrects the file and uploads it again. Whether the 5-working-day term keeps running after a rejection, and how a corrected re-upload is dated, is a point neither ANAF's note nor the ANAF table on OUG 89/2025 settles.
Outages have their own rule. If RO e-Factura is not working for at least 24 hours, the obligation to upload the invoice is suspended until the system is back in operation, according to the same note. The invoice is uploaded once the system works again; under the note, an outage shorter than 24 hours does not suspend the obligation.
How long can you download e-invoices, and how long must you keep them?
RO e-Factura is a delivery channel, not a permanent store for the company. The XML files and the error messages are available for download for 60 days from publication in the system; after that they are archived electronically and released on request (ANAF Iași note of 13 August 2024). The practical consequence follows from the dates: sales and purchase invoices are downloaded within the 60 days and booked, because between Romanian businesses the system's copy is the invoice.
Separately, the company keeps its accounting documents for 10 years from the end of the financial year in which they were drawn up (art. 25(1) Law 82/1991, 2008 text). Those records also feed the annual financial statements, and the dates for filing them are in the filing deadline guide.
Do non-resident companies and individuals have to use RO e-Factura?
RO e-Factura is built around taxable persons established in Romania. Three special cases sit at its edge: the system's public register, non-resident operators, and individuals who invoice under a personal numeric code.
The RO e-Factura register
The RO e-Factura register (Registrul RO e-Factura) is public and can be consulted through ANAF's web services. Entry into its mandatory part is requested on form 082, approved by OPANAF 3789/2024 (ANAF calendar of tax obligations). The procedure for organising the register and entering it, approved by Order ANAF 3788/2024, was amended by Order ANAF 1021/2026, published on 17 September 2026.
Non-resident operators: form 083
A non-resident operator may opt to use RO e-Factura by filing form 083, approved by OPANAF 1831/2021 (ANAF calendar of tax obligations). Separately, since 1 January 2026 the invoices that Romanian businesses issue to a foreign company not established in Romania but registered for VAT here go through the system (art. 10(1^1) OUG 120/2021). What VAT representation involves for such a company is set out on the page for our fiscal representation service. Form 083 gives the option; whether to use it is the company's decision.
Individuals identified by CNP
Suppliers who identify themselves for tax purposes by personal numeric code (CNP, codul numeric personal) were not obliged to use RO e-Factura until 1 June 2026 (art. IX OG 6/2026). From 1 June 2026 they may opt to use it, under art. 10^10 OUG 120/2021 as amended by Law 88/2026, published in Official Journal no. 459 of 29 May 2026 (ANAF Brașov table on Law 88/2026). The rule concerns individuals: an SRL is not a CNP-identified supplier and stays under the general obligation.
What changed in RO e-Factura in 2026?
Four changes reached RO e-Factura in 2026, set out in five dated rows. The first two apply to every Romanian SRL; the CNP rule and the register order sit at the system's edge.
| Date | Change | Act |
|---|---|---|
| 1 January 2026 | Upload within 5 working days for B2B and B2C invoices | art. X OUG 89/2025, amending art. 10(7) and inserting art. 10^1(2^1) OUG 120/2021 |
| 1 January 2026 | Invoices to buyers not established but registered for VAT in Romania go through the system | art. 10(1^1) OUG 120/2021, inserted by OUG 89/2025 |
| Until 1 June 2026 | Suppliers identified by CNP not obliged to use the system | art. IX OG 6/2026 |
| From 1 June 2026 | Suppliers identified by CNP may opt in | Law 88/2026, Official Journal no. 459 of 29 May 2026 |
| 17 September 2026 | Register procedure (Order ANAF 3788/2024) amended | Order ANAF 1021/2026 |
Are there fines for late or missing e-invoices?
Fines exist for late uploads and for invoices kept outside the system: ANAF's note of August 2024 listed them. That note predates the 2026 amendments, and figures quoted elsewhere do not agree with it, so a 2024 amount is not a safe guide to the amount in force in 2026, and none is given as current.
Two consequences are certain without a fine table. Between businesses established in Romania, an invoice issued outside RO e-Factura is not an invoice (art. 319(1^1) Fiscal Code). And a company that meets none of its filing obligations for a calendar half-year may be declared fiscally inactive (art. 92(1)(a) Fiscal Procedure Code); what follows for a company declared inactive by ANAF has its own guide.
Is RO e-Factura the same as SAF-T, RO e-TVA or RO e-Transport?
No. RO e-Factura, SAF-T, RO e-TVA and RO e-Transport are separate ANAF systems with their own rules, and this guide covers RO e-Factura only. SAF-T (Declarația informativă D406, the standard audit file) is handled on the SAF-T and e-Factura page linked in the section on who uploads. RO e-TVA sits on the VAT side, with the VAT returns guide. RO e-Transport is a further ANAF system, named here so that it is not mistaken for e-invoicing.
Sources
- OUG 120/2021 as amended by art. X OUG 89/2025, Official Journal no. 1203 of 24 December 2025: art. 10(1^1), 10(7), 10^1(2), 10^1(2^1), 10^1(3) (ANAF, Brașov regional office, table of amendments)
- Information note on RO e-Factura of 13 August 2024: phase-in, upload terms of 2024 and 2025, exclusions, self-billing, downtime, SPV, upload index, 60-day window (ANAF, Iași regional office)
- Fiscal Code, Law 227/2015, ANAF consolidation to Law 170/2026: art. 319(1^1), 319(8), 319(12)(a), 319(16) (ANAF)
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 18(1), 80(1)(a), 92(1)(a) (ANAF)
- Registration and enrolment in SPV (Spațiul Privat Virtual) (ANAF)
- Calendar of tax obligations: form 082 (OPANAF 3789/2024) and form 083 (OPANAF 1831/2021) (ANAF)
- ANAF web services: the RO e-Factura register (ANAF)
- Law 88/2026, Official Journal no. 459 of 29 May 2026: art. 10^10 OUG 120/2021, in force from 1 June 2026 (ANAF, Brașov regional office, table of amendments)
- e-Factura technical information: UBL and CII, validators, RO_CIUS on EN 16931 (Order 1.366/2021), the B2C upload address (Ministry of Finance)
- Accounting Law 82/1991, 2008 text: art. 10(3), 25(1) (Ministry of Finance)
- OG 65/1994 on the accounting profession, text to 2017: art. 6(a), 21(1) (Government of Romania, e-guvernare)
- OG 71/2001 on tax consultancy: art. 3(1)(e), 8(6) (Chamber of Tax Consultants)
Also cited by name: OUG 28/1999; OG 6/2026, art. IX; Regulation (EEC, Euratom) 1182/71; Minister of Finance Order 1.366/2021; Order ANAF 3788/2024 as amended by Order ANAF 1021/2026 (ANAF Brașov list of legislative tables, 17 September 2026). All accessed October 2026.
Frequently asked questions about RO e-Factura
Many guides still say the deadline is 5 calendar days. Is that wrong in 2026?
Yes, for invoices dated in 2026. Since 1 January 2026 an invoice is uploaded to RO e-Factura within 5 working days from the invoice date (art. 10(7) OUG 120/2021, as amended by OUG 89/2025, Official Journal no. 1203 of 24 December 2025). The 5 calendar days applied only from 1 July 2024 to 31 December 2025.
My SRL invoices only its foreign parent and EU clients. Do those invoices go through e-Factura?
Not when the buyer is neither established nor registered for VAT in Romania, and not for intra-EU supplies of goods or exports. Since 1 January 2026 they do when the foreign buyer holds a Romanian VAT number (art. 10(1^1) OUG 120/2021), unless it is an intra-EU supply of goods for which the buyer gives another Member State's VAT code.
Our SRL is not VAT-registered. Do we still have to use RO e-Factura?
Yes. The obligation covers every taxable person established in Romania, whether or not it is registered for VAT. It has applied to invoices between businesses since the reporting stage of 2024 and to invoices to consumers since 1 January 2025, according to ANAF's information note of 13 August 2024.
A supplier sent us a PDF invoice. Does it still count?
Between taxable persons established in Romania, only an invoice that meets the conditions of OUG 120/2021 counts as an invoice (art. 319(1^1) Fiscal Code). A PDF sent by e-mail outside RO e-Factura is therefore not the invoice: the invoice is the copy the supplier uploads to the system and the buyer downloads from it.
I run the company from abroad. How do I get access to SPV and e-Factura?
The company's legal representative needs a qualified certificate, because legal persons identify themselves to ANAF online only with one (art. 80(1)(a) Fiscal Procedure Code). The company then enrols in SPV, which is free and is the precondition for RO e-Factura, and may authorise its accountant as its representative (art. 18(1) Fiscal Procedure Code).
Is e-invoicing mandatory in Romania in 2026, and since when?
Yes, for taxable persons established in Romania. Invoices between businesses were reported from 1 January 2024 and have been delivered through RO e-Factura since 1 July 2024. Invoices to consumers followed on 1 January 2025, and invoices to buyers not established in Romania but registered for VAT here on 1 January 2026.
What is the RO e-Factura deadline in 2026?
Five working days from the invoice date, for invoices to businesses and to consumers, and never later than 5 working days after the issue deadline (art. 10(7) and 10^1(2^1) OUG 120/2021, as amended by OUG 89/2025). The issue deadline is the 15th of the month after the month in which the tax point arises (art. 319(16) Fiscal Code).
Do invoices to consumers and fiscal receipts go through the system?
Invoices to consumers do, since 1 January 2025, whether or not the seller is registered for VAT. Fiscal receipts issued under OUG 28/1999 that meet the conditions of a simplified invoice are the exception (art. 10^1(2) OUG 120/2021). When a consumer gives no tax code, the invoice carries a code of 13 zeros in its place (art. 10^1(3) OUG 120/2021).
What happens if ANAF's system is down?
If RO e-Factura is not working for at least 24 hours, the obligation to upload the invoice is suspended until the system is back in operation, according to ANAF's information note of 13 August 2024. The invoice is uploaded once the system works again. Under that note, an outage shorter than 24 hours does not suspend the obligation.
How long can I download my e-invoices from ANAF, and how long must I keep them?
The XML files and the error messages can be downloaded for 60 days from publication in the system; after that they are archived electronically and released on request. Separately, the company keeps its accounting documents for 10 years from the end of the financial year in which they were drawn up (art. 25(1) Law 82/1991, 2008 text).
What format does an e-invoice have to be in?
A structured XML file, not a PDF: UBL (Invoice-2 or CreditNote-2) or CII syntax, following the European standard EN 16931 and the national specification RO_CIUS approved by Minister of Finance Order 1.366/2021. The Ministry of Finance publishes validators that check a file before it is uploaded to RO e-Factura.
Does a non-resident company with no Romanian establishment have to use it?
Not while it is neither established nor registered for VAT in Romania. A non-resident operator may opt to use RO e-Factura by filing form 083 (OPANAF 1831/2021). Invoices issued to a foreign company that holds a Romanian VAT number go through the system since 1 January 2026. Whether opting in suits a company is the company's decision.
Is e-Factura the same as SAF-T or e-TVA?
No. RO e-Factura, SAF-T (the D406 standard audit file), RO e-TVA and RO e-Transport are separate ANAF systems with their own rules. This guide covers RO e-Factura only. SAF-T is handled on the SAF-T and e-Factura page, and RO e-TVA sits with the VAT returns guide, which treats the VAT side.
What changed in RO e-Factura in 2026?
From 1 January 2026 the upload deadline is 5 working days, and invoices to buyers not established but registered for VAT in Romania go through the system. Suppliers identified by CNP were not obliged until 1 June 2026 and may opt in since. Order ANAF 1021/2026, published 17 September 2026, amended the register procedure.
Who uploads my SRL's e-invoices in practice?
For a client company, CECCAR-registered accountants do it inside the accounting contract (art. 10(3) Law 82/1991; art. 6(a) OG 65/1994), authorised as the company's representative (art. 18(1) Fiscal Procedure Code). Representation before ANAF sold as a business outside such a contract is tax consultancy, reserved to the register of the Chamber of Tax Consultants (art. 3(1)(e), 8(6) OG 71/2001).