Key compliance facts
Standard
UBL 2.1
Authority
ANAF — National Agency for Fiscal Administration
Mandatory For
All Romanian VAT-registered businesses for domestic B2B and B2G
Effective Date
July 1, 2022 (B2G) · January 1, 2024 (B2B mandatory)
About Romania E-Invoicing
Romania's RO e-Factura system, operated by ANAF, requires all B2B invoices for domestic transactions to be submitted and cleared through the ANAF platform before delivery to the buyer. The format is based on UBL 2.1. ANAF validates the invoice, signs it with a state seal, and makes it available to both parties. Romania was one of the first EU countries to extend the clearance model from B2G to all B2B transactions, receiving a derogation from the EU VAT Directive to do so.
Implementation Phases
- ✓
B2G Mandate
Jul 1, 2022Mandatory for all suppliers to Romanian public institutions.
- ✓
B2B High-Risk Sectors
Oct 1, 2022Mandatory for high-fiscal-risk sectors (vegetables, alcohol, minerals, garments).
- ✓
B2B All Transactions
Jan 1, 2024Mandatory for all domestic B2B transactions. ANAF applies state seal to cleared invoices.
Key Compliance Facts
- Uses UBL 2.1 format with ANAF-specific extensions
- Invoices cleared within seconds; ANAF applies a digital state seal
- Fines of up to RON 10,000 for non-compliance
- Romania received EU VAT Directive derogation to mandate B2B clearance
- Both buyer and seller can access cleared invoices via ANAF portal
Frequently Asked Questions
Is e-invoicing mandatory in Romania?
All Romanian VAT-registered businesses for domestic B2B and B2G. Status: Live & Mandatory.
Which authority regulates e-invoicing in Romania?
ANAF — National Agency for Fiscal Administration
What e-invoicing standard does Romania use?
UBL 2.1
What is the e-invoicing model in Romania?
Clearance via RO e-Factura
When did Romania e-invoicing take effect?
July 1, 2022 (B2G) · January 1, 2024 (B2B mandatory)