Romania requires domestic invoices to go through ANAF's national RO e-Factura system. Taxable persons established in Romania have sent B2B invoices there since 1 January 2024 and B2C invoices since 1 January 2025; suppliers to public bodies have done so since 1 July 2022. Invoices are UBL 2.1 XML following RO_CIUS, Romania's national specification of the European standard EN 16931.
This page summarises ANAF publications and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your contabil or consultant fiscal can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Issue e-invoices to public bodies | Businesses supplying public authorities | 1 July 2022 | RO e-Factura, UBL 2.1 | in force | European Commission |
| Send B2B invoices through RO e-Factura | Taxable persons established in Romania, for supplies located in Romania, whether or not the buyer is registered | 1 January 2024 | RO e-Factura | in force | ANAF |
| Send B2C invoices through RO e-Factura | Taxable persons established in Romania, VAT-registered or not, for supplies located in Romania; simplified invoices excepted | 1 January 2025 | RO e-Factura | in force | ANAF, GEO 69/2024 |
| File D406 SAF-T | Large taxpayers; medium taxpayers; small taxpayers | 1 January 2022; 1 January 2023; 1 January 2025 | ANAF, declaration D406 | in force | ANAF |
Between July and December 2024, sending B2C invoices through RO e-Factura was optional; it became compulsory on 1 January 2025 (ANAF, in Romanian). The Commission's sheet adds that invoices must be submitted within five calendar days of issue, and that individuals identified only by a personal numeric code have had to issue e-invoices since 1 June 2026 under emergency ordinances of 2026 (European Commission). Exceptions and recent amendments change often; check ANAF for your situation.
How does RO e-Factura work?
The supplier sends the invoice XML to RO e-Factura, ANAF's central platform. ANAF validates it and applies its electronic seal, and only then does the recipient receive it (European Commission). A file that has not passed through RO e-Factura has no ANAF seal.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| RO_CIUS in UBL 2.1 | B2G, B2B and B2C invoices through RO e-Factura | national rules on top of EN 16931, set by Order 1366/2021 |
| D406 SAF-T | periodic accounting and tax data | a reporting file, not an invoice |
What can Klarbon do with Romanian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read an RO_CIUS invoice | open an e-invoice, free | in beta, RO_CIUS 1.0.1 |
| Check a UBL file against EN 16931 | check an e-invoice | not the RO_CIUS rules |
Klarbon does not upload invoices to RO e-Factura, and it cannot produce ANAF's seal or a portal receipt. Only ANAF issues those.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Romania | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Romania | B2B | Send | In law | In-scope domestic B2B transactions through RO e-Factura. | Official source |
| Romania | reporting | Report | In law | Small taxpayers covered by D406 SAF-T. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Romania?
Yes. Taxable persons established in Romania have had to send their domestic B2B invoices through the national RO e-Factura system since 1 January 2024, and their B2C invoices since 1 January 2025. Suppliers to public bodies have used RO e-Factura since 1 July 2022.
Do B2C invoices in Romania go through RO e-Factura?
Yes, since 1 January 2025, for domestic supplies by taxable persons established in Romania, except simplified invoices. A sale to a person identified only by their personal numeric code (CNP) counts as B2C.
What format does RO e-Factura use?
UBL 2.1 XML following RO_CIUS, Romania's national specification of the European standard EN 16931. ANAF validates each invoice and adds its electronic seal before the recipient receives it.
Is D406 SAF-T the same as RO e-Factura?
No. D406 is a periodic accounting and tax data file (SAF-T) sent to ANAF. Large taxpayers have filed it since 2022, medium ones since 2023 and small ones since 1 January 2025. RO e-Factura is for invoices.
Can Klarbon open a Romanian e-invoice?
Yes, in beta. Klarbon opens RO_CIUS invoices so you can read them. It does not upload invoices to ANAF, and it cannot produce ANAF's seal or a portal receipt.