E-invoicing in Romania: your deadline
Every invoice between Romanian businesses goes through RO e-Factura: standard taxpayers since 1 January 2024, smaller entities and non-profits by 1 July 2025. Each invoice must be submitted within five calendar days. Choose your case.
Your case
- 2020You Public entities start receiving e-invoices under Law 199/2020, which transposes the EU directive.
- July 2022You High-risk sectors such as construction and alcohol start reporting B2B invoices in the system first.
- 1 January 2024You The B2B mandate lands for standard taxpayers under Law 296/2023: every invoice between businesses goes through RO e-Factura, in RO_CIUS format.
- 1 January 2025You Invoices issued to consumers must be reported in the system too, for domestic transactions.
- 1 July 2025You Small taxpayers, non-profits and farmers join the B2B mandate: the same format, the same five-day window.
FAQ
Questions about RO e-Factura
What is RO e-Factura?
The national system run by the tax authority: every invoice between businesses is uploaded, checked and given an identification code before it reaches the customer.
Which format does it use?
RO_CIUS, the Romanian implementation of EN 16931, set by Minister of Finance Order 1366/2021.
What is the five-day rule?
An invoice must be submitted to the system within five calendar days of being issued. Missing the window brings fines scaled to the size of the taxpayer, plus a share of the invoice value since mid-2024.
Do consumers change anything?
Since 1 January 2025, invoices issued to consumers must be reported in the system for domestic transactions.
Is this test official?
No. The test summarizes the published rules, but it does not replace advice on your own situation.