E-invoicing mandate — Romania
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
-
1/1/2024
Romania · reporting obligation in force
All B2B invoices are reported in the national system within five working days — initially a pure reporting duty, the invoice itself still went to the recipient in the classic way.
Legal basis: OUG 120/2021 · Legea 296/2023 art. LIX · Last reviewed: 10/26/2026 -
7/1/2024
Romania · between businesses in force
The invoice reaches the recipient only through the national system. ⚠ The original is the XML file bearing the Ministry of Finance's electronic seal — a copy held by the recipient is not an invoice. Deadline: five calendar days from issue.
Legal basis: OUG 120/2021 · Legea 296/2023 art. LIX · Last reviewed: 10/26/2026 -
1/1/2025
Romania · to consumers in force
The obligation also covers invoices to consumers — regardless of whether the business is registered for VAT.
Legal basis: OUG 120/2021, geändert durch OUG 69/2024 · Last reviewed: 10/26/2026
Platforms and authorities
RO e-Factura · ANAF · CIUS-RO · SPV
What Invoiceflair can do — Romania
Create and validate: Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.