E-invoicing in Romania: RO e-Factura, RO_CIUS, mandate
Romania rolled out e-invoicing through its national RO e-Factura system early. Since 1 July 2024 it is mandatory for B2B and B2G, for Romanian taxpayers and foreign companies with a fixed establishment in the country. The format is RO_CIUS, a profile of EN 16931, submitted through the SPV with a 5-day deadline.
Mandatory since 1.7.2024 for B2B and B2G, B2C reporting since January 2025. Format: RO_CIUS (EN 16931, UBL 2.1 or CII). Submitted via RO e-Factura in ANAF's SPV, deadline 5 calendar days. Specific: a county code (Județ) as CountrySubentity. Vera produces the RO_CIUS file; submission to RO e-Factura is separate.
Is e-invoicing mandatory in Romania?
Yes. Since 1 July 2024 B2B and B2G invoices must go through RO e-Factura, both for taxpayers established in Romania and for foreign companies with a fixed establishment there. B2C transactions must be reported through the system since January 2025. The system is run by ANAF (Agenția Națională de Administrare Fiscală).
| Date | Obligation | Who |
|---|---|---|
| 1 Jul 2024 | B2B and B2G via RO e-Factura | RO-established and foreign firms with a fixed establishment |
| 1 Jan 2025 | B2C reporting | RO-established taxpayers |
Format and RO e-Factura
The format is RO_CIUS, a Romanian CIUS of EN 16931, as XML in UBL 2.1 or CII. The invoice is submitted through the national RO e-Factura system, reached in the Spațiul Privat Virtual (SPV) of ANAF. The deadline is 5 calendar days from invoice issue.
Required fields for Romania
| Field | Required | Note |
|---|---|---|
| CIF / CUI (buyer) | Yes | Romanian tax identification number of the recipient. |
| County code (Județ) | Yes | CountrySubentity, e.g. RO-CJ (Cluj). For Bucharest RO-B plus a sector. |
| Legal entity ID | Yes | Unique identifier of the recipient, falling back to the CUI when no VAT number exists. |
| RO_CIUS profile | Yes | customizationID set to CIUS-RO:1.0.1. |
Common mistakes
- County code missing: without the Județ code as CountrySubentity the Romanian address is rejected.
- Bucharest without a sector: for RO-B the system also expects a sector (SECTOR1 to SECTOR6).
- CIF wrong or missing: the recipient's tax number must be correct.
- Missing the 5-day deadline: submission must happen within 5 calendar days, or fines apply.
FAQ
When did e-invoicing become mandatory in Romania?
Since 1 July 2024 for B2B and B2G via RO e-Factura, for RO-established and foreign firms with a fixed establishment. B2C reporting since January 2025.
Which format does Romania use?
RO_CIUS, a Romanian profile of EN 16931, as XML in UBL 2.1 or CII.
How is the invoice submitted in Romania?
Through RO e-Factura in ANAF's SPV, with a deadline of 5 calendar days from invoice issue.
What is the county code (Județ)?
RO_CIUS requires the county code as CountrySubentity for Romanian addresses, e.g. RO-CJ. For Bucharest (RO-B) a sector is also needed.
Does Vera submit the invoice to RO e-Factura?
No. Vera produces the RO_CIUS file with CIF and county code and validates it. Submission through RO e-Factura in the SPV is a separate step.
RO_CIUS for Romania from the browser
Vera produces the RO_CIUS file to EN 16931, with CIF and county code, validated before download. You handle the submission through RO e-Factura in the SPV afterwards.
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