Romania will introduce mandatory e-invoicing for B2B transactions starting July 1, 2024, requiring invoices to be issued via the eFactură system in the CIUS_RO (UBL 2.1 or CIN) format. Paper invoices will be excluded, and from January 2025, the obligation will extend to B2C transactions and simplified invoices. Penalties for non-compliance will be postponed until March 31, 2025, and from July 2025, e-invoice reporting will also apply to cultural and state organizations.
Invoices will be transmitted electronically to ANAF (the National Agency for Fiscal Administration), where they will be verified, approved, and stored for 60 days. However, entrepreneurs must archive them for a mandatory period of five years. The ANAF system supports both B2G and B2B transactions in sectors identified as high tax-risk areas. For manual operations, a qualified electronic signature will be required.
Romania’s transition to e-invoicing is being implemented in gradual stages, backed by legislative measures to ensure a smooth adaptation for both public and private sector entities.
Currently, the system is used for:
• B2G transactions (Business to Government): Reporting all purchases of goods and services made by the state from private companies.
• B2B transactions (Business to Business): Limited to entrepreneurs (legal persons) supplying goods classified as having a high risk of tax avoidance and evasion.
