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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Romania — RO e-Factura and the Romanian CIUS

Romania switched to a full clearance model in July 2024: every B2B invoice flows through RO e-Factura, operated by ANAF, which seals the XML document and timestamps it before delivery to the buyer.

Regulatory timeline

  • OUG 120/2021 of 4 October 2021. Emergency Ordinance creating the national RO e-Factura electronic invoicing system.
  • Law 139/2022 of 17 May 2022. Approves OUG 120/2021 and extends the B2G obligation to additional flows.
  • 1 July 2022. B2G go-live: suppliers to public authorities must issue through RO e-Factura.
  • OUG 115/2023 of 14 December 2023 (Monitorul Oficial 1139/2023). Extends RO e-Factura to B2B: reporting phase from 1 January to 30 June 2024 (parallel submission alongside traditional invoicing), then strict clearance from 1 July 2024.
  • OUG 87/2024 of 27 June 2024. Sets the penalty regime from 1 July 2024 (fines of RON 1,000 to RON 10,000 for late submissions).
  • 1 January 2025. B2C extension. Every invoice issued to a Romanian resident consumer must travel through RO e-Factura.
  • Order 1366/2021 and successive revisions. Specifies the RO_CIUS version, error codes, and the SPV exchange protocol.

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of the Romanian e-Factura mandate — the 2022-2025 rollout (B2G, high-fraud sectors, intra-community, universal B2B), technical specs (RO_CIUS UBL, D406 SAF-T, e-Transport), and real-world B2B usage (retail EDIFACT, automotive, e-Sigilii excisable seals) that articulates with the ANAF clearance.

e-Factura reform 2022-2025

  • e-Factura ANAF · National platform operated by ANAF, pure clearance, RO_CIUS UBL signed by the State. Legal basis OUG 120/2021, Legea 296/2023.
  • SPV — Spațiul Privat Virtual · ANAF secure portal, eIDAS qualified certificate, REST + SFTP, ~3M users, > 500M invoices processed since 2023.
  • RO calendar 2022-2025 · 1 Jul 2022 B2G + high-fraud sectors, 1 Jul 2024 B2B IC, 1 Jan 2025 universal B2B, e-Transport since 1 Jul 2022.
  • Romanian VAT regimes · Rates 19/11/5, micro-enterprise ≤ 300K RON, reverse charge art. 331 Cod Fiscal (construction, metals, phones, gas, gold).

Technical specs

  • RO_CIUS — UBL 2.1 · Romanian customization of OASIS UBL 2.1 conformant with EN 16931, identifier urn:efactura.mfinante.ro:CIUS-RO:1.0.1, BR-RO-XX Schematron rules.
  • D406 Romanian SAF-T · Monthly informative declaration, D406 V2.4.4 schema, cross-validation with e-Factura, rollout 2022-2025 by taxpayer category.
  • e-Transport — UIT · Companion document since 1 Jul 2022, UIT UUID code, goods > €250K international or > €100K intra-RO in 2025.

Real-world B2B usage

  • Romanian retail EDIFACT · Kaufland, Lidl, Carrefour, Auchan, Mega Image, Profi, Penny Market, Selgros — EANCOM 2002 subsets, GS1 Romania (594 prefix).
  • Romanian automotive EDIFACT · Dacia Mioveni, Ford Craiova, Continental (4 sites), Schaeffler Brașov, ZF, BMW NDC Sibiu — VDA + Galia + Odette standards, OFTP2 over ENX.
  • e-Sigilii — fiscal seals · Digital fiscal seals for excisable goods (tobacco, alcohol, wine, premium beer, e-liquids), UID per sale unit, CNIMI issuer.

Technical schema

The format is a Romanian CIUS on top of UBL 2.1 compliant with EN 16931. The current version is RO_CIUS 1.0.1. The CIUS adds Romanian business rules (BR-RO-XX), notably the requirement to provide the CUI with RO prefix, default RON currency (with EUR/USD conversion at the previous day's BNR rate for foreign currencies), and VAT codes specific to the reverse- charge regime (taxare inversă).

Minimal RO_CIUS 1.0.1-compliant invoice:

xmlro-cius-1-0-1.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>RO-2026-04321</cbc:ID>
  <cbc:IssueDate>2026-05-16</cbc:IssueDate>
  <cbc:DueDate>2026-06-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>RON</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9947">RO12345678</cbc:EndpointID>
      <cac:PartyName><cbc:Name>Atelier Bucuresti SRL</cbc:Name></cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Strada Victoriei 12</cbc:StreetName>
        <cbc:CityName>Bucuresti</cbc:CityName>
        <cbc:CountrySubentity>RO-B</cbc:CountrySubentity>
        <cac:Country><cbc:IdentificationCode>RO</cbc:IdentificationCode></cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>RO12345678</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9947">RO87654321</cbc:EndpointID>
      <cac:PartyName><cbc:Name>Cooperativa Cluj SA</cbc:Name></cac:PartyName>
    </cac:Party>
  </cac:AccountingCustomerParty>
</Invoice>

Submission flow

The seller submits its invoice to RO e-Factura through the ANAF Spațiul Privat Virtual (SPV) API. Authentication uses a qualified digital certificate (CertSign, DigiSign, Trans Sped, etc.). ANAF validates the document typically within 60 seconds, applies an electronic seal (Ministerul Finanțelor Publice) and a unique index, then makes it available to the buyer in their SPV. The invoice delivered to the buyer is the ANAF-sealed version, not the one sent by the seller — a detail that matters for archiving.

textanaf-flow.txt
┌────────────┐    ┌──────────────────┐    ┌────────────┐
│ RO Seller  │───>│ RO e-Factura     │───>│ RO Buyer   │
│ (ERP)      │SPV │ (ANAF — Spatiul  │    │ (ERP)      │
│            │API │  Privat Virtual) │    │            │
└────────────┘    └────────┬─────────┘    └────────────┘
                           │
                           ▼
                  ┌──────────────────┐
                  │ Unique index     │  ← Validation within 60s,
                  │ + ANAF seal      │     MFP-sealed XML
                  └──────────────────┘

Validation

Common pitfalls

  1. RO_CIUS vs generic PEPPOL. The RO_CIUS profile adds BR-RO-XX rules that are not in the EN 16931 core or generic PEPPOL Billing 3.0. An invoice that passes peppol.helger.com may be rejected by ANAF: a dedicated RO_CIUS validator is required.
  2. Currencies and BNR rate. An invoice in EUR or USD must include a RON amount computed at the Banca Națională a României rate of the day before issuance. Omitting or mismatching this amount triggers rejection with error code RO-BT-6.
  3. ANAF-sealed version as the legal version. The archivable invoice is the ANAF-sealed version, not the one issued by the seller. Systems that archive only the originally emitted version are non-compliant on electronic authenticity.
  4. SPV authentication via qualified certificate. Rotating the certificate without re-authorisation in the SPV breaks the submission chain. Cloud operators must automate renewal and enrolment.
  5. Reverse-charge regime (taxare inversă). For certain categories (cereal trade, ferrous waste, B2B gas and electricity), VAT is reverse-charged. The CIUS requires the correct VAT category code (AE for instance); a standard VAT code on a reverse-charge operation is rejected.