Since 2024, e-Factura has stopped being a technical novelty and become a daily routine for every company in Romania. If you issue or receive invoices, the RO e-Factura system directly concerns you, whether you run a small SRL or a foreign-capital structure with reporting duties to a parent company in Germany or Austria.
The problem is that many businesses know e-invoicing is mandatory but lack clarity on the details that truly matter: what it means for an invoice to be legally submitted, how long you have to get it into the system, what happens if you are late, and how to automate the whole process so you no longer depend on manual entry in the ANAF portal.
This e-Factura guide covers the complete mechanism, step by step, in terms a company director can follow — not just an accountant. By the end you will know exactly what your obligations are, how to avoid penalties, and where to delegate the technical part so you can focus on your business.
What is RO e-Factura
RO e-Factura is the national system through which invoices are transmitted electronically to the Romanian tax authority (ANAF) in structured XML format (the European RO_CIUS standard, based on EN 16931). In short: it is no longer a PDF sent by email, but a standardised file that passes through a state platform, receives automatic validations, and is given an electronic seal from the Ministry of Finance.
The key point to remember: a B2B invoice is only considered legally issued once it has been successfully transmitted through the system and has received the electronic seal. The PDF you send your client remains useful for communication, but legal value rests with the XML file validated by ANAF. From the perspective of VAT deduction and bookkeeping, this is the fundamental change.
Who is required to use e-Factura
The general rule, in force since 2024, is that transmission through RO e-Factura is mandatory for B2B transactions between taxable persons established in Romania. In practice, if your company issues invoices to other companies in Romania, you must transmit them through the system.
- B2B relationships between companies established in Romania;
- B2G relationships (business-to-government), towards public institutions;
- later stages covering B2C (to individuals), introduced gradually — check the regime in force for the current year.
For foreign investors with companies registered in Romania, the obligation is identical: what matters is the place of establishment of the company, not the nationality of the shareholders. A German or Austrian subsidiary registered as a taxable person in Romania falls fully under the system. For reporting to a parent company, a clean integration of e-Factura, SAF-T and double taxation treaties is especially valuable.
Submission deadline and how it is calculated
The invoice must be transmitted into the RO e-Factura system within 5 working days from the date of issue, without exceeding the legal issuing deadline set by the Tax Code. The important note: it counts working days, not calendar days, and the starting point is the issue date shown on the invoice.
In practice, we recommend not waiting until the 5-day limit. The healthiest flow is to transmit the same day or the next, because it leaves a safety margin for validation errors (a wrong tax ID, a non-compliant VAT rate, a missing mandatory field). An invoice rejected at validation is not considered transmitted, and correction time is deducted from the same deadline.
| Element | Practical rule |
|---|---|
| Submission deadline | 5 working days from issue |
| Type of days | Working days (not calendar) |
| Rejected invoice | Not considered transmitted — needs correction and resubmission |
| Recommendation | Transmit the same or next day |
Penalties and risks
Failure to transmit within the deadline is sanctioned with fines that vary according to the size of the taxpayer. For the reference period 2024–2026, the usual brackets range between 1,000 and 10,000 lei, depending on classification (large, medium or small taxpayers). We recommend verifying the exact amount in force, as the thresholds may be updated.
Beyond the fine itself, the more serious risk relates to VAT: an invoice that has not passed through the system may be challenged at deduction, turning an administrative problem into a financial one. Treating e-Factura as a mere formality is therefore a costly mistake.
- Administrative risk: the fine for late transmission.
- Tax risk: potential problems with VAT deduction.
- Operational risk: friction with clients who require the sealed invoice.
How to simplify and automate the process
The good news is that you do not have to enter each invoice manually in the ANAF portal. Most modern invoicing programs allow automatic connection to RO e-Factura via API, so an invoice issued in your program reaches the system with a single click or even automatically.
- you issue the invoice in your invoicing program or ERP;
- the program automatically generates the standard-compliant XML file;
- the invoice is transmitted via API to the SPV;
- you receive confirmation and the electronic seal, archived automatically.
For high-volume companies or those reporting to a parent company abroad, correctly integrating e-Factura with accounting and SAF-T (the D406 declaration) significantly reduces manual work and error risk. See our range of services for accounting, payroll and digital reporting, or discover how we help with e-Factura implementation.
Common mistakes to avoid
- treating the PDF as the final invoice, ignoring the XML obligation;
- delaying transmission to the deadline limit, with no margin for corrections;
- incomplete or incorrect partner identification data;
- failing to reconcile e-Factura with VAT records and SAF-T;
- lacking a clear person responsible for daily monitoring of submissions.
Need help implementing or monitoring e-Factura? The Conta Fiscal team, a CECCAR member with over 20 years of experience in Cluj-Napoca, can set up your complete flow and take over your reporting. Contact us for a practical discussion on your company’s situation.
Frequently asked questions
Is e-Factura mandatory for all companies?
Yes, transmission through RO e-Factura is mandatory for B2B transactions between companies established in Romania, as well as for B2G relationships. The B2C regime was introduced gradually — check the situation in force for the current year.
How long do I have to transmit an invoice?
Within 5 working days from the issue date. We recommend transmitting the same or next day to leave a margin for correcting any validation errors.
What happens if I do not transmit on time?
You risk a fine (usually between 1,000 and 10,000 lei depending on company size) and, more seriously, problems with VAT deduction. An untransmitted invoice is not considered legally issued.
Is the PDF sent to the client still valid?
The PDF remains useful for communication, but legal value rests with the XML file validated and sealed by ANAF. The invoice is only legally issued once it passes through the system.
My company has German capital. Do the same rules apply?
Yes. What matters is the place of establishment in Romania, not the nationality of the shareholders. A foreign-capital subsidiary registered in Romania has exactly the same e-Factura obligations.
Can I automate submission to ANAF?
Yes. Most invoicing programs connect to RO e-Factura via API, generate the XML automatically, and transmit the invoice without manual entry in the portal.