Skip links

Romania B2B e-invoicing eFactură; B2C Jan 2025

2024 eFactură B2B e-invoicing regime to be extended to B2C January 2025

The Romanian Ministry of Finance has announced plans to extend its new B2B e-invoicing to B2C transactions from 1 January 2025. It will be first be optional for B2C from 1 July via the RO e-invoice system. The timetable for e-invoicing launch is now:

  1. Jan 2024 – established a near real-time regime for reporting invoices between January 1 and June 31, 2024, without the application of penalties. This will require digital reporting of invoices in XML (in addition to the paper invoice) within 5 working days of issuance. This will be on the Virtual Private Space (SPV) on RO e-invoice system. This relates only to domestic supplies – exports and intra-community supplies are not required. There are no fines implemented for non-compliance until after 31 May 2024.
  2. July 2024 The full, pre-clearance electronic invoice submissions via the eFactură platform will go live July 2024. Paper invoices will not be acceptable for tax compliance.
  3. July 2024 – Voluntary B2C e-invoicing
  4. Jan 2025 – Mandatory B2C e-invoicing

The Romanian e-invoicing regime from July will require pre-clearance sending of the invoice in CIUS_RO format – (UBL 2.1 or CIN) format to the government’s portal for clearance. This will include basic validation checks on the information and format of the e-invoice.

By 2035 Romania will have to harmonise its centralised clearance model with the proposed EU VAT in the Digital Age reforms under the Digital Reporting Requirements.

Dec 2023: New guidance and extended penalty exemptions

Romania has issued fresh decrees for amendments and penalties to its planned B2B e-invoicing regime, launching in two phases in 2024 (see below). The new rules (Govt Emergency Ordinance 115/2023) include:

  • Simplified invoices for goods and services are exempted;
  • Invoices for exports, non-resident counterparties or B2C are exempted

The legislation to launch of B2B electronic invoicing for resident and non-resident businesses has now been approved by the Parliament and the President. 12 Dec 2023: user guidance manual issued

The Romanian Ministry of Finance has issued a user guidance manual for the new January 2024 mandatory e-invoicing regime. The manual covers the following topics: registration; access; free invoicing app; generating XML invoices; downloading invoices; conversion to PDF; archiving; Frequently Asked Questions; and other information.

Oct 2023 Legislation approved for Jan 2024 near real-time reporting of B2B invoices; full B2B pre-clearance e-invoicing July 2024

 

Romanian SAF-T monthly transaction reporting was launched in January 2022 by the Romanian tax authority, ANAF.

Romania’s ANAF (Agenției Naționale de Administrare Fiscală – National Agency of Fiscal Administration) has already imposed in July 2022 B2B e-invoicing in fraud-sensitive sectors, including:

  • Vegetables, fruits, roots, edible tubers, other edible plants
  • Alcoholic beverages
  • Mineral products
  • New construction
  • Clothing and footwear

27 July update –  Council of the European Union approves application for Romanian e-invoicing for 1 January 2024

The Council of the European Union has approved the European Commission’s proposal to permit Romania to mandate domestic VAT electronic invoicing from 1 January 2024. This permission was required to allow Romania to derogate from Articles 219 and 232 of the EU VAT Directive which restrict the use of government mandated e-invoicing. Romania applied for this permission in 2022. Its original plan was to launch in July 2022.

Separately, the EU is proposing to remove this requirement to seek its approval to deviate from the EU VAT Directive on e-invoicing from 1 January 2023. This is part of VAT in the Digital Age reforms.

B2G e-invoicing is mandatory from 1 July 2022 using the RO eFactură protocol.

Romania is following the Italian SdI pre-clearance model, including Continuous Transaction Controls (CTC), which has proven highly successful at cutting the VAT Gap – the difference between forecast and actual indirect tax revenues. Romania has the EU’s highest VAT Gap at 34%.

Register for our FREE global VAT and GST news updates.

Follow VAT Calc’s global live VAT invoice transaction and e-invoice tracker on real-time transaction-based reporting.

Pre-clearance Romanian e-invoicing – but will end 2026

The increasing global e-invoice trend is for live-reporting or draft sales invoices being first sent to the tax authorities for recording and basic validation checks. This approved invoice is then sent to the customer – either by the tax authorities (Italy) or the taxpayer with a special digital signature or QR Code. In some cases, an approved e-invoicing agent is required and it this is the route France e-invoicing will likely take from March 2026. This includes the following steps:

  • The vendor issues an XML invoice through the RO e-invoicing platform
  • Minimal validation and information requirement checks are performed. In the event of a failure, the vendor is notified to make a correction and resubmit.
  • The Ministry of Public Finances will certify the invoice with its digital signature
  • The invoice is sent to the customer, which is considered the tax point of the invoice for VAT purposes

RO e-transport reporting July 2022

In addition to e-invoicing, Romania is also introduced an electronic movement of goods register. This is similar to Hungary and India’s e-Way Bill.

e-transport starts 1 July 2022 with mandated journeys for high-risk goods (see above) having to be registered in accordance with API schema submission. Any movements must first be registered with ANAF via and XML document.

EU Digital Reporting Requirements and e-invoicing by 2028

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package proposals for a fairer and more efficient EU tax regime.

Our VAT Calculator tax engine can provide instant global VAT or GST calculations for your e-invoicing or real-time reporting obligations.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

Newsletter

Get our latest news right in your mailbox