VAT Invoice Format in Romania: Complete Guide for Small Businesses

Getting the VAT invoice format right in Romania is essential for compliance with Agenția Națională de Administrare Fiscală (ANAF). An incorrectly formatted invoice can mean your clients can't claim input tax credits, and your business faces penalties during audits.

This guide explains the exact format requirements, walks through a calculation example, and shows you how to set up compliant invoices in minutes.

What Is a VAT Invoice?

A VAT invoice is a formal document that shows the VAT charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables VAT-registered buyers to claim input tax credits from ANAF.

A VAT invoice is a formal document that shows the VAT charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables VAT-registered buyers to claim input tax credits from ANAF.

Required Fields on a VAT Invoice

Every VAT invoice in Romania must clearly display:

Every VAT invoice in Romania must clearly display:

• The words "Tax Invoice" prominently displayed
• Seller's business name, address, and CUI/CIF
• Buyer's name, address, and CUI/CIF (for B2B)
• Invoice number (unique and sequential)
• Invoice date and tax point
• Line-item descriptions with quantities and unit prices
• Subtotal before VAT
• VAT rate applied: 19% (standard), 9% (reduced), 5% (super-reduced)
• VAT amount
• Total payable including VAT

VAT Calculation Example

For a service worth RON10,000 in Romania:

For a service worth RON10,000 in Romania:

• Subtotal: RON10,000
• VAT (19% (standard), 9% (reduced), 5% (super-reduced)): calculated on the subtotal
• Total: subtotal + VAT

Always show the VAT as a separate line item — never bundle it into the price without disclosure.

Common Format Mistakes

Common Format Mistakes includes: Missing "CUI/CIF" — makes the invoice invalid for input credits Not labelling the document as "Tax Invoice"

• Missing "CUI/CIF" — makes the invoice invalid for input credits
• Not labelling the document as "Tax Invoice"
• Using old VAT rates
• Bundling VAT into prices without a clear breakdown
• Non-sequential or duplicated invoice numbers

Free Templates for Romanian Businesses

Invoicemonk's invoice generator provides pre-built templates with all ANAF-required fields. Select your country, add your CUI/CIF, and the platform handles VAT calculations automatically.

Invoicemonk's invoice generator provides pre-built templates with all ANAF-required fields. Select your country, add your CUI/CIF, and the platform handles VAT calculations automatically.

Digital vs Paper Invoices

ANAF accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Romania has implemented mandatory e-Factura (e-Invoice) for all B2B transactions through ANAF.

ANAF accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Romania has implemented mandatory e-Factura (e-Invoice) for all B2B transactions through ANAF. All invoices must be submitted electronically via the RO e-Factura system, making digital invoicing a legal requirement rather than an option.

Using invoicing software ensures consistency and reduces errors compared to manual formatting.