Romania E-Invoicing Guide: RO e-Factura, ANAF Compliance & Deadlines (2026)

Romania's RO e-Factura system became mandatory for all B2B transactions on January 1, 2024, administered by the Agenția Națională de Administrare Fiscală (ANAF). Non-compliance penalties range from RON 5,000–10,000 for large enterprises to RON 2,500–5,000 for SMEs per unreported invoice. The system uses the CIUS-RO profile (a Romanian customization of UBL 2.1) and requires real-time submission through the ANAF SPV portal.

What Is Romania's RO e-Factura System?

RO e-Factura is Romania's national electronic invoicing system that centralizes all B2B invoice data through the ANAF platform. Businesses must transmit structured XML invoices to ANAF, which validates, stores, and makes them available to the recipient — creating a centralized, government-controlled invoice exchange.

Key Milestones

• 2022: B2G (business-to-government) e-invoicing became mandatory
• July 2023: High-risk products (agriculture, alcohol, construction) required e-invoicing
• January 1, 2024: All B2B transactions between Romanian VAT-registered businesses require e-invoicing
• 2023-present: e-Transport system mandatory for high-risk goods movement

Who Must Comply?

Large enterprises, medium enterprises, small enterprises, and micro-enterprises Foreign companies with Romanian VAT registration

All businesses registered for Romanian VAT that conduct B2B transactions with other Romanian VAT-registered entities:

• Large enterprises, medium enterprises, small enterprises, and micro-enterprises
• Foreign companies with Romanian VAT registration
• Self-employed professionals (PFA - Persoană Fizică Autorizată) if VAT-registered

What Format Does RO e-Factura Use?

Base standard: UBL 2.

Romania uses CIUS-RO (Core Invoice Usage Specification - Romania), a national profile based on the European standard EN 16931 and implemented in UBL 2.1 XML:

• Base standard: UBL 2.1 XML conforming to EN 16931 semantic model
• Romanian extensions: Additional mandatory fields for CUI/CIF (tax ID), Romanian-specific tax codes
• Validation: ANAF performs schema and business rule validation in real-time

How Does the RO e-Factura Process Work?

Generate CIUS-RO XML from your invoicing software Submit to ANAF via the SPV (Spațiul Privat Virtual) portal or API

1. Generate CIUS-RO XML from your invoicing software
2. Submit to ANAF via the SPV (Spațiul Privat Virtual) portal or API
3. ANAF validates and assigns a unique index number
4. Invoice becomes available to the recipient in their SPV account
5. Recipient downloads the invoice XML from ANAF

The submission must happen within 5 calendar days of the invoice issue date.

What Are the Penalties for Non-Compliance?

What Are the Penalties for Non-Compliance — Large enterprises: RON 5,000–10,000 — €1,000–2,000.

Company Size	Penalty per Invoice	Approx. EUR
Large enterprises	RON 5,000–10,000	€1,000–2,000
SMEs and micro-enterprises	RON 2,500–5,000	€500–1,000

Additionally:

• Invoices not submitted to RO e-Factura are not considered valid fiscal documents
• Buyers cannot deduct VAT on invoices not registered in the system
• e-Transport violations carry separate fines of RON 10,000–100,000

What Is the e-Transport System?

Alongside RO e-Factura, Romania operates the e-Transport system for tracking physical movement of high-risk goods. Businesses must register transport operations in ANAF's system before goods move, receiving a unique UIT (Unique Identification of Transport) code.

Which Software Supports RO e-Factura?

Invoicemonk supports RO e-Factura with CIUS-RO XML generation, ANAF SPV integration, and real-time submission tracking. Our compliance engine validates invoices against ANAF's rules before submission.