E-Invoicing in Romania

Since 2016 Romania has taken a major step toward digitizing its economy by introducing mandatory e-invoicing in the B2G sector. This measure was a significant step toward improving efficiency in handling financial transactions between the government and businesses. At the beginning of the year 2024Romania is going one step further and extending the commitment to the B2B and B2C sectors. Here, we'll tell you how you can implement the commitment in your company and what you need to consider.

Timeframe

2021: Electronic invoices are incorporated into B2G transactions.

2022: Obligation to use electronic e-invoicing for B2G transactions and for B2B taxpayers selling products with a high tax risk. Products such as fruit, vegetables, alcohol, building materials, mineral products, clothing and footwear are considered particularly vulnerable to tax evasion and must be invoiced electronically.

January 2024: Obligation to submit e-invoices in XML format for all B2B taxpayers. Grace period until 31 May 2024.

July 2024: Companies can start using the RO e-Factura system for B2C transactions.

January 2025: Mandatory introduction of the RO e-Factura system for all companies issuing consumer invoices (B2C).

applicability

The e-invoice covers Business to Customer (B2C), Business to Business (B2B) and Business-to-Government (B2G) transactions.

format

UBL 2.1 format or XML format “RO_CIUS”

Electronic signature

An electronic signature is not obligatory.

Archiving

E-invoices must 10 years long be archived.

How e-invoicing works

There are two options for creating a Romanian e-invoice in the RO e-Factura system (ANAF Portal):

  1. logincert.anaf.ro: This is an identity provider (IdP) service that facilitates the receipt of access tokens used to authorize access to API services. Users must authenticate with qualified digital certificates.
  2. api.anaf.ro: This is a protected service that exposes APIs that require authorized access based on access tokens.

In order to use the RO e-Factura platform or the ANAF portal, both the issuer and the recipient of the invoices must be registered there. Taxpayers who are obliged to process their invoices in RO e-Factura must use the system regardless of whether the recipients are registered. 

The functionality of this system is shown in the following diagram:

1 1

Once the invoice has been properly uploaded, the response from the Treasury will be available, consisting of the original invoice and an electronically signed file. In this case, the invoice will be presented to the buyer. The company that receives the communication will be informed by email that a new document is available on the platform and will receive a link to access it. Recipients will be able to access the web platform through this link to view and download the document or documents, thus ensuring traceability that will inform the recipient if they have already taken any action on the document.

Further information on electronic invoicing in Romania:

https://mfinante.gov.ro/web/efactura

https://www.anaf.ro/CompletareFacturaSimplificat/faces/factura/informatiigenerale.xhtml

e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.

More information about GOpus® eInvoice, can be found here ->

Do you have any further questions about our solution or would you like to find out more about the e-invoicing regulations in Romania? We are happy to personally assist you with any further questions.

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