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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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← All mandates
RO
EU · Clearance / reporting
B2B live since July 2024 via the national RO e-Factura platform, now expanding toward B2C simplified invoices.
Live now
Applies to
B2B, B2G
July 1, 2024
Next phase deadline
Sole B2B channel since 1 Jul 2024
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
7
1
Is your business established in Romania (registered office, branch or fixed establishment)?
Next question
8
Verdict
13
14
2
Do you issue domestic B2B invoices in Romania?
15
16
Caution
Romania: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Romania's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Romania
With no establishment and no registration or trade in Romania, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Romania.
In scope
In scope — issue structured e-invoices in Romania
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since July 2024). Set up your platform/format and test before you rely on it.
In scope to receive in Romania
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since July 2024). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2024
Reporting phase
B2B transaction reporting via RO e-Factura began, running alongside existing invoicing.
Done
1 July 2024
Sole valid B2B channel
RO e-Factura became the only legally valid channel for domestic B2B invoices.
1 January 2025
B2C simplified invoices
B2C reporting through RO e-Factura is being phased in for simplified invoices and receipts.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Clearance / reporting
Formats
RO e-Factura XML
Region
EU
STATUS
Scope
Reporting via RO e-Factura since Jan 2024, then the only valid B2B channel from July 2024. B2C simplified invoices phasing in.
Fines of RON 5,000–10,000 for larger taxpayers for failure to use e-Factura; buyers lose the right to deduct VAT on non-compliant invoices.
News, guides and rulings tagged for this country.
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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