Guide to RO e-Factura: what the system is (XML through SPV), who must comply (B2B, B2G, B2C), the UBL format, transmission via SPV, deadlines and the steps to implement it.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
Electronic invoicing through the RO e-Factura system has become the rule rather than the exception for companies in Romania. If until now you sent PDFs by email, the fiscal original is now an XML file transmitted through the system run by ANAF (the Romanian tax authority). Here is what it is, who must comply and how to implement it.
RO e-Factura is the national electronic invoicing system. The key point: the original of the invoice is the XML file validated through the system by the Ministry of Finance (Ministerul Finanțelor), not the PDF you look at. The PDF remains a human-readable representation; the document with fiscal value is the XML transmitted and received through the platform.
The framework was extended by Legea 296/2023 (Law 296/2023) and the related legislation, with a phased implementation timetable:
The timetable has changed from one year to the next, so the exact date on which the obligation applies to each category has to be checked at source.
In essence, the obligation covers:
In practice, almost any company that issues invoices is affected, with differences in timing between categories.
The electronic invoice uses a structured XML format (based on the European UBL standard), with mandatory fields identifying the parties, the goods or services, the VAT rates and so on. ANAF provides tools for generating and validating the file, and invoicing programs build the format in.
Invoices are sent and received through ANAF’s Spațiul Privat Virtual (SPV — the taxpayer’s private online space), either directly or through an API (an integration from your invoicing program). The system validates the invoice and gives it the status of a fiscal document. The deadlines for transmission after issuing are set by law and have to be observed.
Failing to transmit invoices into the system, or transmitting them late, attracts penalties, with different thresholds by category of taxpayer. As with any new tax obligation, there was a settling-in period, but the penalty regime has since been tightened.
e-Factura is part of the same Romanian compliance ecosystem in which payroll operates (Romanian payroll plus SAGA export). Although e-Factura belongs to the commercial and accounting side, an administrative flow that complies means coherence between modules: contracts, invoicing, payroll and reporting that all “speak” the same compliance language. For questions about process and deadlines, the internal assistant Modi answers deterministically, from the rules you have configured.
Informational article, accurate at the date of publication. Not tax advice. The RO e-Factura timetable, obligations and penalties are changed by legislation — always check the framework in force at source (ANAF, the Ministry of Finance, the Official Gazette) or consult a specialist before making a decision.
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