E-invoicing in Romania

Who is in scope

B2G + B2B + B2C. All taxable persons established in Romania (SRL, SA, PFA, individual and family enterprises); from 1 Jan 2026 also non-established persons holding a Romanian VAT registration; from 1 Jun 2026 also individuals with economic activity identified by CNP. Transmission via the SPV within 5 working days of issue.

Key dates

• Sep 2020 B2G mandatory (Law 199/2020) — public entities must receive and process EN 16931 e-invoices.
• 1 Jul 2022 B2B mandatory for high-fiscal-risk products, and for B2G suppliers.
• 1 Jan 2024 B2B reporting obligation extended to all established taxpayers (Law 296/2023) — invoices must be transmitted to RO e-Factura; 3-month grace on penalties.
• 1 Jul 2024 Full clearance: the RO e-Factura XML becomes the only legally valid B2B invoice; paper/PDF no longer valid; penalties apply to recipients accepting non-compliant invoices.
• 1 Jan 2025 B2C invoices brought into RO e-Factura (invoices to non-VAT-registered natural persons).
• 1 Jul 2025 B2C grace period ends — penalties apply for untransmitted B2C invoices.
• 1 Jan 2026 OUG 89/2025: taxable persons NOT established in Romania but VAT-registered in Romania are brought into the transmission obligation; transmission deadline restated as 5 working days (previously 5 calendar days).
• 1 Jun 2026 OG 6/2026: self-employed persons (PFA) and natural persons carrying on economic activity identified by CNP (freelancers, authors, artists, translators, content creators) enter the mandatory system.

Sources

2 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.

• primary European Commission — eInvoicing country page 2025-08-14
• primary ANAF — Order 59 of 19 Jan 2026 2026-01-19
• secondary Digi24 (national press, reporting OG 6/2026) 2026
• secondary Fiscalitatea.ro (on OUG 89/2025) 2026
• secondary Enlivy — e-Factura guide 2026