Romania E-Invoicing for Foreign Companies: VAT Registration & ANAF Rules

Foreign companies registered for Romanian VAT must comply with RO e-Factura for all domestic B2B transactions. Non-EU companies must appoint a fiscal representative (reprezentant fiscal) who is jointly liable for Romanian tax obligations. EU companies can register directly under EU VAT rules without a fiscal representative, but must still submit invoices through ANAF's e-Factura system.

When Must Foreign Companies Use RO e-Factura?

VAT-registered in Romania: All B2B domestic transactions must go through RO e-Factura Fixed establishment in Romania: Same obligations as Romanian companies

• VAT-registered in Romania: All B2B domestic transactions must go through RO e-Factura
• Fixed establishment in Romania: Same obligations as Romanian companies
• Not VAT-registered: No RO e-Factura obligation — the Romanian buyer handles VAT via reverse charge

Romanian VAT Registration for Foreign Companies

EU Companies

1. Submit registration form to ANAF (can be done remotely)
2. No fiscal representative required
3. Obtain Romanian VAT number (RO + CUI)
4. Register for SPV (Spațiul Privat Virtual) access
5. Configure e-invoicing software for CIUS-RO format

Non-EU Companies

1. Appoint a Romanian fiscal representative (reprezentant fiscal)
2. The representative submits VAT registration on your behalf
3. Representative is jointly liable for Romanian VAT obligations
4. Obtain CUI and register for SPV access

Cross-Border Transactions and RO e-Factura

Cross-Border Transactions and RO e-Factura includes: Domestic B2B (both parties VAT-registered in RO): Must use RO e-Factura EU intra-community supplies: Not currently required via RO e-Factura (reported through Recapitulative Statement)

• Domestic B2B (both parties VAT-registered in RO): Must use RO e-Factura
• EU intra-community supplies: Not currently required via RO e-Factura (reported through Recapitulative Statement)
• Exports outside EU: Not required via RO e-Factura
• Reverse-charge transactions: The Romanian buyer issues a self-invoice — RO e-Factura obligations depend on the specific transaction type

How Invoicemonk Supports Foreign Companies in Romania

Invoicemonk supports multi-currency invoicing with automatic RON conversion and CIUS-RO XML generation, enabling foreign companies to meet ANAF requirements while invoicing in their home currency.