E-invoicing mandates
E-invoicing in Romania: RO e-Factura and the 5-day rule
Romania's RO e-Factura is mandatory for B2B since 2024 and B2C since 2025. How the SPV clearance platform works, the submission deadline (now five working days), and where non-resident businesses stand.
Last reviewed 2 June 2026
Romania moved quickly to a mandatory clearance model. If you invoice Romanian businesses or consumers, RO e-Factura almost certainly applies, and there is a submission deadline that recently changed.
What is mandatory, and since when
Romania's RO e-Factura system, accessed through the SPV (Virtual Private Space), became mandatory for domestic B2B in 2024 (reporting from January, full e-invoicing from 1 July 2024) and was extended to B2C from 1 January 2025.
It is a clearance model: invoices are submitted to the platform in a structured XML format (UBL 2.1 or CII, under the EN 16931-compliant RO_CIUS), validated, and made available to the recipient.
The 5-working-day deadline
Invoices must be submitted to RO e-Factura within five working days of issuance. Note the wording: from January 2026 this is five working days; previously it was five calendar days. If you are following older guidance, check you are using the current rule.
Non-resident businesses
Non-established VAT-registered businesses are not in scope of the e-invoicing mandate or the B2C e-reporting, but they remain subject to B2B e-reporting. One nuance to watch: a domestic B2B invoice issued to a non-established VAT-registered buyer must still go through RO e-Factura, with the invoice also provided by traditional means.
Frequently asked questions
Is e-invoicing mandatory in Romania?
Yes. RO e-Factura has been mandatory for domestic B2B since 2024 (full e-invoicing from 1 July 2024) and for B2C since 1 January 2025, via the SPV platform in a structured XML format.
What is the RO e-Factura submission deadline?
Five working days from issuance. This changed from five calendar days in January 2026, make sure you are not relying on the older calendar-day figure.
Do non-resident companies have to use RO e-Factura?
Non-established VAT-registered businesses are outside the issuing mandate and B2C e-reporting but remain subject to B2B e-reporting. A Romanian supplier invoicing a non-established VAT-registered buyer must still route the invoice through RO e-Factura.
This guide is general information, not legal or tax advice. E-invoicing rules and dates change; always confirm the current position with the official source below or a qualified adviser before acting.
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