RO e-Factura compliance, in English
Romania e-invoicing 2026: deadlines and penalties.
If you run a Romanian entity — including a foreign-owned SRL — RO e-Factura is no longer optional. This guide lays out the mandate timeline, the 5-working-day transmission deadline, and the fines, in plain English. Then we show how eFacturaSPV keeps the receiving side compliant for you, on its own.
- B2B sole legal channel since 1 July 2024
- B2C mandatory since 1 January 2025, fines from 1 July 2025
- 5 working days to transmit, from 1 January 2026
Last updated 19 June 2026 · general information, not legal advice
The deadlines apply to you. A tool you can set up yourself, until now, did not.
Foreign-owned Romanian SRLs and non-established VAT-registered businesses carry the same e-Factura obligations as any local company — yet the search results are wall-to-wall VAT advisories and enterprise EDI vendors. eFacturaSPV is the lightweight, self-serve alternative: pull and archive your received invoices, in English, without a project or a consultant.
The mandate timeline
What RO e-Factura requires, and when
Romania made structured e-invoicing through a single government channel (SPV) the only valid way to invoice between RO taxable persons. Here is the rollout that matters for you in 2026.
B2B: the sole legal channel since July 2024
Since 1 July 2024, RO e-Factura has been the only valid way to invoice between taxable persons established in Romania. A PDF or paper invoice between such entities is no longer a valid invoice — and this binds a foreign-owned Romanian SRL exactly as it binds a local one.
B2C mandatory since January 2025
The obligation to transmit B2C invoices through RO e-Factura began on 1 January 2025, and the grace period ended on 1 July 2025, when fines became enforceable. By 2026 the B2C mandate is in full force alongside B2B.
Extending to small taxpayers and PFA on 1 July 2026
From 1 July 2026 the B2B mandate widens to the last cohort — small taxpayers and PFA (authorized individuals). If your Romanian entity is small or a sole trader, this is the date you come fully into scope.
Receiving is an obligation too: your suppliers send their invoices into SPV as UBL XML, and you must pull, reconcile and retain them. Recording a B2B invoice from a RO-established issuer outside e-Factura carries a separate 15%-of-invoice-value penalty. For the full Romanian rollout — including B2G, SAF-T and e-Transport — see the 2026 compliance guide.
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.
Automate the receiving sidePenalties
What non-compliance costs
Late or missing transmission is a contravention fined by taxpayer category. The amounts below reflect the regulatory state through mid-2026 and are general information, not legal advice.
| 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. A RO e-Factura outage of 24 hours or more suspends the transmission obligation until the system is restored.
How it works
Connect once. The rest happens on its own.
No logging into SPV, no token to keep plugged in, no manual per-invoice downloads — for one Romanian entity or for every CUI on your certificate.
Connect ANAF once
Authorize with your qualified certificate (USB token or cloud certificate) a single time, through ANAF’s official OAuth flow. After that nothing needs to stay plugged in, and one authorization covers every CUI your certificate is enrolled for.
We pull your received invoices
We check SPV automatically and download every supplier invoice as it arrives (the P filter) — before it leaves the roughly 60-day window in which ANAF keeps it available.
Official PDF + your 5-year archive
We render ANAF’s official PDF from the UBL XML and archive both to your own Google Drive in YYYY.MM folders — covering the 5-year retention duty ANAF itself does not.
Why eFacturaSPV
A precise custodian for your received invoices
Four things broad invoicing suites treat as a side feature — and that we deliver properly, end to end.
Official ANAF PDF
You get the same official PDF ANAF generates from the invoice — the one a tax inspector sees, not a third-party re-render.
One USB tap, then unattended
The USB certificate is used once, at authorization. After that it runs on its own, with the connection renewed automatically.
One certificate → every company
A single authorization covers every CUI your certificate is enrolled for. Company switching, bulk import, team invites — built for accountants.
Archive to your own Drive
Folders by year and month in your own Google Drive. Your data stays yours, and the 5-year retention duty is covered.
60 days in SPV vs. 5 years to keep
Your 5-year archive, in your own Google Drive
ANAF keeps the XML in SPV for roughly 60 days, then it is gone — yet you must retain each invoice for 5 years. We close that gap: every PDF lands in your own Google Drive in YYYY.MM folders. Your data stays yours, and you can take it with you anytime.
About archivingFAQ
Frequently asked questions
Does the RO e-Factura mandate apply to a foreign-owned Romanian company?
What is the e-Factura transmission deadline in 2026?
What are the penalties for missing or late e-Factura?
What changes on 1 July 2026?
How long must I keep my e-invoices, and where does ANAF store them?
Do I need a Romanian USB token plugged in all the time?
Is there a free way to stay compliant on the receiving side?
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, in English.
Free to start · official ANAF PDFs · your data stays in your own Google Drive