Romania clears invoices centrally through RO e-Factura / SPV (ANAF): B2B reporting since 1 January 2024, full clearance since 1 July 2024, B2C since 1 January 2025. Invoices issued from 2026 must be submitted within 5 working days; PDF invoices are excluded domestically.
Since 1 Jul 2026 (Law 88/2026 of 29 May 2026), invoices to buyers identified only by personal ID (CNP) or without a tax ID stay outside e-Factura unless the buyer opted in. Invoices to buyers with a company tax ID still require e-Factura (15% penalty).
Small-business regime: Not captured in research
Must receive e-invoices: yes · Must issue e-invoices: yes⚠ unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Clearance applies to domestic B2B invoices without a size exemption. A grace period for SMEs under €500k turnover reportedly ended on 1 Jul 2026, from secondary sources only.
Model and platform
Clearance (the tax authority checks every invoice first)
The research does not describe vendor accreditation for RO e-Factura; wholesale providers list a RO SPV connector.Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary⚠ unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
The period starts: Accounting: 1 July of the year after the end of the financial year
Accounting Law 82/1991 art. 25 as amended by Law 36/2023: 5 years for supporting documents and registers (older texts: 10). Practitioners advise 10 years because the tax limitation period extends to 10 in evasion cases; this file uses 10 as the deletion-schedule value until verified.
Fiscal Code art. 319: storage in Romania except electronic invoices with guaranteed online access. RO e-Factura XML stays downloadable in SPV for 60 days, then is archived by ANAF; no source says this relieves the taxpayer.
Penalties
15% penalty; the base is not stated in the research: Invoice to a buyer with a company tax ID issued outside e-Factura.lawSource: KPMG · Jul 2026 · verified 15 Oct 2026 · secondary⚠ unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Integration points
RO e-Factura / SPV(Every issuer and receiver): ANAF clearance platform.
RO SPV connector(Software vendors): Offered by most wholesale providers.
Common accounting and invoicing tools
SmartBill · Oblio · FGO · SAGA
What this means for you
Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.
E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md