Romania has emerged as Europe’s laboratory for mandatory e-invoicing. Since 1 January 2024, every B2B invoice exchanged between entities established or VAT-registered in the country must pass through the national e-Factura platform, administered by the ANAF (National Agency for Fiscal Administration). Alongside it, the RO e-Transport system imposes real-time tracking of fiscally sensitive goods. For European groups with a Romanian subsidiary, these obligations are not a local regulatory footnote: they preview the clearance model that the European Union will roll out broadly under the ViDA directive (VAT in the Digital Age).
This guide details the obligations currently in force, the penalties at stake, and the technical points to verify in your ERP to stay compliant.
Romania: Europe’s E-Invoicing Pioneer
From B2G to mandatory B2B: an accelerated timeline
Romania moved fast. Public procurement (B2G) shifted to mandatory e-invoicing in 2022. Emergency Ordinance OUG 120/2021 then extended the obligation to all B2B transactions from 1 January 2024, making Romania one of the first EU member states to impose electronic invoicing between private companies (Sovos, Romania B2B e-invoicing). Since July 2024, the system has operated in clearance mode: ANAF validates each invoice, affixes the digital seal of the Ministry of Finance, then delivers it to the recipient. In 2025, the scope extended further to B2C (simplified invoicing).
From early 2026, self-employed individuals operating under their CNP (personal identification number — photographers, influencers, sole traders) are also required to register on the e-Factura platform and submit their invoices through it (Global VAT Compliance, Romania e-invoicing reform 2025).
Where Romania fits in the ViDA timeline
The European Commission authorised the Romanian derogation from Articles 178, 218 and 232 of the VAT Directive 2006/112/EC for three years (January 2024 – December 2026), or until ViDA is formally adopted (SAP Community, DRC Country Scenarios). Romania is effectively a full-scale test bed for the real-time clearance model that ViDA intends to extend across all member states. European groups that master the e-Factura flow today will be ahead of the continental obligation.
e-Factura: Romania’s National E-Invoicing System
Technical architecture: ANAF platform, XML UBL and real-time validation
e-Factura is built on a clearance architecture. The issuer submits the invoice in an XML file compliant with the UBL 2.1 standard (UBL or CII syntax accepted), following the local RO_CIUS specification derived from European standard EN 16931-1 (European Commission, eInvoicing in Romania). The ANAF platform performs syntactic and semantic validation, assigns a unique identifier, and affixes the Ministry of Finance digital seal. A compliant invoice is then delivered to the recipient through the platform. A rejected invoice must be corrected and resubmitted.
Technical access requires two services: logincert.anaf.ro (identity provider for OAuth access tokens) and api.anaf.ro (protected API for submitting and receiving invoices). Prior registration on the Virtual Private Space (SPV) with a qualified digital certificate and submission of form 084 are mandatory (DDD Invoices, e-invoicing Romania).
B2B obligations: scope, transactions and deadlines
The obligation applies to all taxable entities established in Romania, as well as non-established entities that are VAT-registered in Romania, for any supply of goods or services whose place of taxation is Romania. The electronic invoice must be submitted to ANAF within 5 calendar days of the invoice date. The recipient has 60 calendar days to retrieve and acknowledge the invoice on the platform; after that, the document is no longer accessible (Sovos, Romania B2B e-invoicing).
One critical point: an invoice not submitted through e-Factura has no legal fiscal validity. The buyer cannot deduct input VAT on an invoice that has not been submitted to and validated by ANAF.
Penalties for non-compliance
The penalty regime, effective since July 2024, is deliberately dissuasive:
- 15% of the invoice amount for any domestic B2B invoice issued outside the e-Factura system (paper invoice or standard PDF) (Tungsten Automation, Penalties Romania);
- RON 5,000–10,000 (approximately EUR 1,000–2,000) for large taxpayers who miss the 5-day transmission deadline;
- RON 2,500–5,000 (EUR 500–1,000) for medium taxpayers;
- RON 1,000–2,500 (EUR 200–500) for small taxpayers and self-employed individuals (Fonoa, Romania e-invoicing rules and fines).
Discrepancies between invoices declared by the issuer and those received by the buyer trigger automated ANAF audit flags, amplifying risk well beyond the direct fines alone.
RO e-Transport: Mandatory Freight Tracking
Which goods are covered
The RO e-Transport system, based on amended Government Ordinance 78/2000, requires prior declaration of any road transport of goods presenting a high fiscal risk. For international transport (imports, exports, intra-community acquisitions and supplies), the trigger threshold is 500 kg gross weight or RON 10,000 ex-VAT per shipment (Gopet Romania, RO e-Transport 2026). For domestic transport, the categories of fiscally sensitive goods (agri-food products, construction materials, textiles, etc.) are defined by ANAF order.
The UIT code: your logistics clearance pass
Before any covered shipment, the declarant (Romanian supplier or economic operator moving goods between its own sites) must submit a declaration in the RO e-Transport system. ANAF then generates a UIT code (Unique Identification of Transport) — a 36-character alphanumeric string, unique and non-modifiable. This code must physically accompany the goods throughout the transport. The carrier must be able to present it during any roadside inspection, failing which a fine of RON 20,000–100,000 (approximately EUR 4,000–20,000) applies (RTC Suite, Romania RO e-Transport System).
The link between e-Transport and e-Factura: data coherence
Both systems share the same ANAF fiscal data layer. The data in the e-Transport declaration (quantities, values, parties) must be consistent with the corresponding e-Factura invoice. Any inconsistency triggers an ANAF alert and increases the likelihood of a fiscal audit. The ERP must therefore guarantee a single source of truth across both the invoicing flow and the logistics flow.
ERP Configuration: 5 Technical Points to Check
1. Generating ANAF-compliant XML UBL output
The ERP must produce an XML file in UBL 2.1 format compliant with the RO_CIUS specification. This means supporting Romanian-specific fields: fiscal identification code (CUI/CIF), CAEN business activity code, delivery point identifier for e-Transport, and payment order references. ERPs that already support Peppol BIS 3.0 have a head start, but ANAF extensions require specific configuration.
2. API connectivity to the e-Factura platform
Two options exist: direct connection via the ANAF API (qualified digital certificate authentication, OAuth token management via logincert.anaf.ro, REST calls to api.anaf.ro), or routing through a certified e-invoicing service provider (Sovos, Pagero/Thomson Reuters, Unifiedpost, EDICOM, etc.) acting as intermediary. The service provider route is recommended for multi-country groups: it centralises e-invoicing flows from multiple jurisdictions onto a single platform.
3. Invoice lifecycle management
The ERP must track the status codes returned by ANAF: invoice submitted, under validation, validated (with unique identifier and Ministry seal), rejected (with rejection reason). The rejection flow must trigger an alert and allow correction without manual re-entry. The 5-day transmission deadline makes automation non-negotiable: any invoice validated in accounting must be sent to ANAF without manual intervention.
4. Compliant electronic archiving
Romanian law requires electronic invoices to be archived for a minimum of 10 years, with integrity and authenticity guarantees. The ERP or connected archiving system must retain the original XML file (not a PDF copy), the ANAF seal, and the acknowledgement receipt. For groups operating under multiple national regulations, a centralised eIDAS-compliant digital vault is the most sustainable solution.
5. e-Transport integration for logistics flows
If the business ships goods subject to e-Transport, the ERP or WMS must generate the e-Transport declaration before dispatch, retrieve the UIT code returned by ANAF, and associate it with the delivery note and corresponding invoice. The integration must be bidirectional: transport status (validated, in transit, delivered) must feed back into the ERP to update logistics tracking and accounting records.
Which ERPs Handle e-Factura Natively?
SAP: Romanian localisation via SAP DRC
SAP supports e-Factura through its Document and Reporting Compliance (DRC) module. The Romanian localisation covers RO_CIUS XML generation, submission to ANAF, supplier invoice reception, and status tracking. SAP DRC also handles the Romanian SAF-T (D406 form), making it a comprehensive solution for fiscal compliance in the country (SAP Help Portal, DRC Romania). Configuration requires an SAP consultant certified on the Eastern Europe localisation.
Oracle: Fusion Cloud and Tax Reporting
Oracle Fusion Cloud SCM integrates Romanian e-invoicing through its tax reporting capabilities. XML generation, ANAF connectivity, and status tracking are handled natively or through certified connectors. Oracle is particularly relevant for companies already using Oracle ERP Cloud for multi-country financial management.
Microsoft Dynamics 365, Sage X3, IFS Cloud: via third-party connectors
Mid-market and enterprise ERPs such as Microsoft Dynamics 365 Finance, Sage X3, and IFS Cloud do not generally offer complete native Romanian localisation out of the box. Compliance with e-Factura is typically achieved through specialised third-party connectors: Sovos, Pagero (Thomson Reuters group), Unifiedpost, or EDICOM. These e-invoicing platforms centralise electronic invoicing flows from multiple countries on a single interface, simplifying management for multi-jurisdiction groups.
Local Romanian solutions
Several Romanian software vendors offer immediate native support for both e-Factura and e-Transport:
- SeniorERP (Senior Software): cloud-native Romanian ERP with built-in ANAF integration, popular with mid-sized local businesses;
- Nexus ERP: vertical solution for retail and distribution, with integrated e-Transport module;
- WizRom (WizCount/WizSalary): accounting and payroll suite with native e-Factura connector.
These solutions are well suited to an autonomous Romanian subsidiary, but rarely appropriate for group-level consolidation at a European headquarters.
Action Plan for European Groups
e-Factura and RO e-Transport compliance is not a standalone IT project. It is a cross-functional initiative that involves finance, tax, logistics and IT. Key steps:
- Flow audit: map all B2B transactions involving a Romanian entity (sales, purchases, intra-group movements).
- Transmission channel selection: direct ANAF API connection (if the Romanian subsidiary operates autonomously) or centralised e-invoicing service provider (if the group operates across multiple EU countries facing similar mandates).
- ERP configuration: activate the Romanian localisation, configure the RO_CIUS XML format, test the complete chain (issuance, ANAF validation, receipt, archiving).
- e-Transport integration: if the subsidiary ships affected goods, connect the WMS or ERP logistics module to the RO e-Transport system.
- End-to-end testing: submit test invoices in the ANAF pre-production environment before going live.
To understand the broader European e-invoicing landscape and how Romania fits into the continental roadmap, see our PEPPOL e-invoicing guide for European ERP compliance and our deep dive on Poland’s KSeF mandatory e-invoicing system, which operates on a similar clearance model.
