Romania E-Invoicing Penalties: ANAF Fines for RO e-Factura Non-Compliance

Romania's ANAF enforces RO e-Factura compliance through tiered penalties: RON 5,000–10,000 (€1,000–2,000) for large enterprises and RON 2,500–5,000 (€500–1,000) for SMEs per unreported invoice. Beyond fines, invoices not registered in RO e-Factura are considered invalid fiscal documents — meaning buyers cannot deduct VAT on non-compliant invoices.

Penalty Structure by Company Size

Penalty Structure by Company Size — Large enterprises (întreprinderi mari): RON 5,000–10,000 — €1,000–2,000.

Company Type	Fine per Invoice	EUR Equivalent	Additional Risk
Large enterprises (întreprinderi mari)	RON 5,000–10,000	€1,000–2,000	Enhanced ANAF scrutiny
Medium enterprises	RON 2,500–5,000	€500–1,000	VAT deduction denial for buyers
Small/micro enterprises	RON 2,500–5,000	€500–1,000	Potential business registration issues

Indirect Penalties

Indirect Penalties includes: VAT deduction denial: Buyers receiving invoices not registered in RO e-Factura lose the right to deduct input VAT Invalid fiscal document: An invoice not in RO e-Factura cannot be used as supporting documentation for expenses

• VAT deduction denial: Buyers receiving invoices not registered in RO e-Factura lose the right to deduct input VAT
• Invalid fiscal document: An invoice not in RO e-Factura cannot be used as supporting documentation for expenses
• Cross-referencing with e-Transport: ANAF detects goods movements without corresponding e-invoices

Common Compliance Failures

Common Compliance Failures includes: Late submission: Invoice issued but not uploaded to ANAF within 5 calendar days Format errors: CIUS-RO validation failures causing rejection

• Late submission: Invoice issued but not uploaded to ANAF within 5 calendar days
• Format errors: CIUS-RO validation failures causing rejection
• Missing invoices: Issuing paper or PDF invoices instead of e-invoices
• Incorrect tax IDs: CUI/CIF validation failures

How to Correct RO e-Factura Errors

For rejected invoices: Fix the validation errors and resubmit within the 5-day window For incorrect invoices: Issue a storno (cancellation) followed by a corrected e-invoice

1. For rejected invoices: Fix the validation errors and resubmit within the 5-day window
2. For incorrect invoices: Issue a storno (cancellation) followed by a corrected e-invoice
3. For late submissions: Submit immediately — late is better than missing, but expect potential fines

How Invoicemonk Prevents ANAF Penalties

Invoicemonk's compliance engine validates every invoice against CIUS-RO requirements, ensures 5-day submission deadlines are met, and verifies CUI/CIF data against ANAF's registry before submission.