Compliance guide
Romania e-invoicing in 2026: what the mandate requires.
In roughly two years, Romania made structured e-invoicing through a single government channel — RO e-Factura, inside the SPV platform — the only valid way to invoice between taxable persons. This guide lays out the timeline, the B2B and B2C mandates, the penalties, and the retention duty, in plain English.
- B2B sole legal channel since 1 July 2024
- B2C mandatory, fines enforceable since 1 July 2025
- 5 working days to transmit, from 1 January 2026
Last updated 19 June 2026 · general information, not legal advice
Not an efficiency tool — a condition for invoicing and deducting VAT.
Paper and PDF invoices between Romanian taxable persons are no longer legally valid; the only valid invoice is one that transits the ANAF SPV platform. RO e-Factura sits inside a wider digitalization push — alongside RO e-Transport, RO e-TVA and SAF-T (D406) — that puts every active entity inside ANAF's digital reporting systems.
The mandate timeline
How RO e-Factura rolled out
Legal basis: OUG 120/2021, as amended by Legea 296/2023 and subsequent ordinances (OUG 69/2024, OUG 87/2024).
- 2022
B2G
Invoices to Romanian public institutions must transit RO e-Factura. The first sector brought into the single government channel.
- 1 Jan 2024
B2B e-reporting
Every B2B taxable person established in Romania must report issued invoices into RO e-Factura. Paper still circulated alongside the transmission obligation.
- 1 Jul 2024
B2B exclusive channel
RO e-Factura becomes the sole legal channel for B2B invoices between RO-established taxable persons. A paper or PDF invoice between such entities is no longer a valid invoice.
- Late 2024
B2C optional
Voluntary transmission of B2C invoices through RO e-Factura is permitted ahead of the mandate.
- 1 Jan 2025
B2C mandatory
The obligation to transmit B2C invoices through RO e-Factura begins.
- 1 Jul 2025
B2C fines start
The B2C grace period ends and fines become enforceable for late or missing B2C invoices.
- 1 Jan 2026
Deadline tightens
The submission deadline shifts from 5 calendar days to 5 working days — weekends and Romanian legal holidays no longer count toward the clock.
The submission deadline
The 5-working-day rule, from 2026
Until 31 December 2025, an invoice had to be transmitted within 5 calendar days of issuance. From 1 January 2026 the deadline becomes 5 working days, excluding weekends and Romanian legal holidays, counted from the day after issuance. Issuance itself remains due no later than the 15th of the month following the VAT chargeable event.
Certain VAT-exempt sectors that do not issue invoices are out of scope (medical, education, banking, insurance, gambling, postal, some real-estate rentals). Simplified invoices still enter e-Factura and follow the same rule.
Penalties
What non-compliance costs
Late or missing transmission is a contravention under OUG 120/2021 as amended, fined by taxpayer category.
| Taxpayer category | Fine |
|---|---|
| Large taxpayers | 5,000 – 10,000 RON |
| Medium taxpayers | 2,500 – 5,000 RON |
| Small taxpayers / micro-enterprises / PFA / individuals | 1,000 – 2,500 RON |
A separate, sharper penalty of 15% of the total invoice value applies for receiving or recording a B2B invoice from a RO-established issuer in a form other than e-Factura. For B2C, the fine is applied monthly if at least one invoice is uploaded late — multiple late invoices in the same month incur a single fine. A RO e-Factura outage of 24 hours or more suspends the obligation until the system is restored.
Retention
60 days in SPV vs. 5 years to keep
The sharpest practical gap in the whole regime: the platform you receive from is not the archive you are required to keep.
~60 days in SPV
ANAF keeps the XML available in SPV for roughly 60 days. After that the document can no longer be downloaded through the platform or its API by anyone.
5 years to retain
You must keep each e-invoice for 5 years, with the clock starting on 1 July of the year following the financial year. SPV is a transmission channel, not your archive.
The gap is yours to close
ANAF provides no automatic archiving. Every business is legally obliged to download and store its own invoices before they leave the 60-day window — manual, per-invoice, easy to miss.
This is exactly what eFacturaSPV closes: connect ANAF once, and we pull every received invoice from SPV, render the official ANAF PDF, and archive both to your own Google Drive by year and month — covering the 5-year retention duty before documents leave the 60-day window. See how archiving works.
The wider picture
e-Factura is one obligation among several
SAF-T / D406
The Standard Audit File for Taxation (XML). Small taxpayers and micro-enterprises were brought in from January 2025, with a tapering grace period.
RO e-Transport
UIT codes for high-fiscal-risk goods and international road transport, with a full sanctioning regime from 1 January 2026.
RO e-TVA
Pre-filled VAT statements that cross-check what e-Factura and other channels already report to ANAF.
The cumulative effect: every active business now reports through ANAF's digital systems, and the compliance surface keeps expanding year over year.
FAQ
Frequently asked questions
When did B2B e-Factura become mandatory in Romania?
Is e-Factura mandatory for B2C in 2026?
What is the e-Factura submission deadline in 2026?
What are the fines for not using e-Factura?
How long must I keep e-invoices, and where does ANAF store them?
Does the mandate apply to a foreign-owned Romanian company?
What happens if RO e-Factura has an outage?
Stay compliant on the receiving side, automatically.
Connect ANAF once. We pull, convert and archive every received invoice — covering the 5-year retention duty for you.
Free to start · official ANAF PDFs · your data stays in your own Google Drive