RO e-Factura (Romania)

RO e-Factura is Romania's national platform through which electronic invoices pass via the tax authority.

Definition

RO e-Factura is Romania's e-invoicing system, operated by the tax authority (ANAF) within its virtual private space (SPV). Invoices are submitted in a structured format derived from UBL, called RO_CIUS, which is the national specification (CIUS) of the European standard EN 16931.

How it works

The model is a form of clearance: the issuer uploads the XML invoice to the ANAF platform, which runs syntactic and business validations.

• If the invoice is valid, ANAF applies an electronic signature and makes it available to the buyer.
• The invoice validated and signed by the ministry is the one with legal and tax force.

Scope

RO e-Factura was first made mandatory for public procurement (B2G) and for certain high-fiscal-risk products, before being extended to domestic B2B transactions between taxpayers established in Romania.

Good to know

Routing through RO e-Factura conditions VAT deductibility for many transactions: a B2B invoice that has not passed through the system may be treated as non-compliant and expose the parties to penalties.