Romania uses an invoice format based on the Universal Business Language (UBL 2.1) and which is based on European standard for e-Invoicing (EN 16931).

Additionally, Romania requires its own core invoice usage specification (RO-CIUS) for e-Invoicing and specific operational rules applicable at the national level. See the PrezentareE-factura.pdf from the Romanian Tax Authority here.

Mandate Information

The government of Romania requires that businesses issue and transmit electronic invoices.

The implementation of e-invoicing is carried out in different stages:

• July 1, 2024 (current phase): B2B and B2G e-invoicing mandatory for Romanian taxpayers, as well as foreign companies with a permanent or fixed establishment in Romania.
• January 1, 2025: B2C mandatory for Romanian taxpayers.

Under this mandate, the suppliers transmit the invoices through a national platform known as RO e-Factura.
The invoices must adhere to the RO_CIUS format, compliant with European e-invoicing standards EN - 16931-1
Once the data are checked by the tax authorities, the platform creates a digitally signed XML invoice that can be retrieved by the clients.

Details

Restrictions

• Vertex e-Invoicing does not support B2C for Romania.
• Vertex e-Invoicing does does not support self-billed invoices for Romania. See Romania: Invoice Type Code.

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