Return to mapElectronic invoicing and e-Reporting in Romania
Romania has taken a decisive step toward digital invoicing through the national system known as RO e Factura, which has been operational since November 2021 for both public sector transactions (B2G) and private sector transactions (B2B).
Characteristics of Electronic Invoicing in Romania
The electronic invoicing model in Romania is technically based on the European standard EN 16931 1 and uses the syntax defined in the national RO_CIUS specification, which adapts the UBL 2.1 format or alternatively CII. It defines mandatory fields, validation rules and country specific semantic structure.
The system enables prior validation by the tax authority, ensuring the integrity and legal validity of the document before the recipient uses it for tax or accounting purposes.
Mandatory Use
Electronic invoicing through RO e Factura became mandatory for B2G relationships on July 1, 2022.
For B2B, the obligation to report invoices through the system began on January 1, 2024, with a grace period for penalties until May 31, 2024. Since July 1, 2024, for resident companies, issuing, transmitting and receiving must be performed exclusively through the electronic system.
For B2C transactions, the electronic model became mandatory on January 1, 2025.
Invoice Format
Invoices must be generated in XML format in accordance with RO_CIUS, using either UBL 2.1 or the defined CII version. Once the invoice is issued, it must be submitted to the RO e Factura platform within five business days after issuance.
Electronic Signature
In this system, the issuer is not required to apply an electronic signature to the invoice. Instead, after submission and validation on the platform, the invoice receives an electronic seal from the Romanian Ministry of Finance, which guarantees the integrity and authenticity of the document and certifies that it has not been modified since validation.
Archiving
Although the RO e Factura platform temporarily stores validated invoices for sixty days so they can be downloaded by the recipient, the archiving obligation falls on both the issuer and the recipient. They must retain electronic invoices for at least ten years.
Prerequisites
Para emitir facturas electrónicas a través del sistema, el emisor (y en su caso el receptor) debe estar registrado en el sistema RO e-Factura y, cuando corresponda, tener acceso al espacio electrónico privado (SPV) de la ANAF – Agencia Nacional de Administración Fiscal de Rumanía.
Control fiscal
The RO e Factura system implements a clearance type model. The invoice is sent before the recipient uses it for tax purposes, allowing the tax authority to access invoicing information in real time.
The platform performs syntactic and semantic validations and assigns a unique identifier together with the Ministry of Finance seal. If the invoice does not meet the requirements, it is returned to the issuer for correction. The recipient can only use the document for tax purposes once it has been validated.
Invoice Workflow
The standard process begins with the issuer generating the electronic invoice in XML format in accordance with RO_CIUS. The file is then transmitted to the RO e Factura system. The platform checks the document structure, validates its content and, if everything is correct, applies the Ministry of Finance electronic seal and assigns an identifier. Once validated, the invoice becomes available to the recipient, who must access it through the SPV or an integrated system and retain it for the legally required period.
Finally, both the issuer and the recipient must ensure proper archiving and legal availability of the invoice for the established period. In parallel, the validated invoice allows the recipient to deduct VAT and meet their reporting obligations.
Electronic Accounting and Automated Tax Reporting
Since 2022, Romania has implemented a national electronic reporting system known as SAF T (Standard Audit File for Tax), based on the OECD international standard. This model enables the National Agency for Fiscal Administration (ANAF) to collect and analyze structured fiscal and accounting data from companies, strengthening tax control and operational transparency.
The file adopted in the country is called D406, Standard Tax Control File, and it forms the basis of the new e-Reporting system. It is transmitted electronically to ANAF and includes essential data for tax control, such as accounting records, VAT movements, assets, inventory and other elements that ensure traceability of business operations.
Required Companies and Adoption Timeline
The obligation to submit the SAF T file in Romania is applied gradually based on company size and type. Since January 2022, large companies have been required to report through this system. In January 2023, the obligation extended to medium sized companies, and starting in January 2025, small taxpayers and entities registered solely for VAT purposes will be included.
All companies with economic activity in Romania, including foreign subsidiaries with local tax registration, must submit accounting and tax information to ANAF in electronic format.
Structure and Content of the D406 File
The e-Reporting system is structured into three types of reports, all generated in XML format and submitted together with a digitally signed PDF form:
- D406 General: includes detailed accounting and tax information. It is submitted monthly or quarterly, aligned with the VAT reporting period.
- D406 Assets: submitted once a year and includes information on fixed assets and their evolution.
- D406 Inventory: submitted only when requested by ANAF, containing detailed information on inventory and stock.
RO e-Transport for Road Transport Control in Romania
The RO e Transport system is the electronic platform used by the Ministry of Finance through ANAF and the Romanian Customs Authority to supervise road transport of goods in the country. Its purpose is to reduce tax evasion, close the VAT gap and prevent illegal trade through prior declaration and shipment tracking.
Since July 1, 2024, it has been mandatory to report all international transport of any type of goods.
Scope and Required Parties
The regime was implemented on January 1, 2023 for high fiscal risk goods and expanded in July 2024 to include all international transport that meets certain thresholds.
Reporting is required from the party responsible for customs or commercial obligations depending on the flow:the consigned recipient in imports, the exporter in exports, the Romanian recipient in intra EU acquisitions, the Romanian supplier in intra EU deliveries, and the warehouse owner in transit operations involving loading or unloading within Romania.
What Must Be Reported and How It Work
Before transport, the obligated party submits the RO e Transport XML document to the national platform with the essential shipment data: sender and beneficiary, characteristics and value of the goods, loading and unloading locations and transport mode.
Once the notification is submitted, the system generates a UIT code that uniquely identifies the goods. The UIT can be requested up to three calendar days before the planned transport date and is valid for five calendar days from that date. It must appear clearly and legibly on the transport document carried by the vehicle.
WebinarOne Platform. Endless Solutions.
Contact our specialists to answer all your questions about adapting your business to any EDI, e-invoicing and tax reporting system worldwide.
Proprietary SaaS solutions
International customer support service
99.9% guaranteed availability
Managed services
International certifications and standards
Flow maintenance and integration services
Let's talk!
