What is e-Factura – find out who it is mandatory for and how to use e-Factura

The e-Factura system is an important initiative in Romania's fiscal field, implemented by the Ministry of Finance with the aim of modernizing and streamlining invoicing and tax collection processes.


The e-Invoice system is an important initiative in the Romanian tax field, implemented by the Ministry of Finance with the aim of modernizing and streamlining the invoicing and tax collection processes. This initiative is part of the global trend of digitalization of tax administration and brings substantial benefits to both the business environment and the state authorities. In the current context, where transparency and efficiency are essential for a healthy economy, e-Invoice is emerging as a vital tool for optimizing commercial and fiscal relations

What is the e-Invoice system? 

The e-Invoice system is a complex electronic platform, designed to facilitate the issuance, transmission and receipt of invoices in a structured digital format. It uses a standardized XML format, which allows automatic data processing by the National Tax Administration Agency (ANAF) . By implementing this system, the tax authorities aim to reduce tax evasion and increase the transparency of commercial transactions. 

The functionality of the e-Invoice system is based on the interconnection of economic operators and public institutions in a unified digital network. This allows for real-time monitoring of financial flows and ensures better collection of taxes and duties. For the business environment, the adoption of e-Invoice means a significant reduction in administrative costs associated with traditional invoicing processes. 

The implementation of the e-Invoice system is being carried out gradually, with clear deadlines set by the tax authorities. Starting with January 1, 2024, the use of e-Invoice became mandatory for all business-to-business (B2B) transactions and in relations with public institutions. Subsequently, from July 1, 2024, the exclusive transmission of invoices through this electronic system was implemented. 

Mandatory e-Invoice according to the legal terms and conditions of 2025 

The year 2025 marks a key moment in the fiscal digitalization process in Romania, as starting January 1, the use of e-Invoice becomes mandatory for all B2B transactions carried out on the national territory. This measure applies to all economic operators, regardless of the legal form of organization or the size of the business, representing a decisive step towards standardizing and streamlining invoicing processes. 

In accordance with the tax regulations in force, all invoices issued between legal entities must be transmitted exclusively through the RO e-Factura system. The legal deadline for transmitting the invoice in the system is 5 working days from the date of issuance, thus ensuring prompt processing and an updated record of commercial transactions. It is important to emphasize that failure to comply with this obligation entails financial sanctions, with fines ranging from 1,000 to 10,000 lei, depending on the taxpayer category. 

With the mandatory implementation of the e-Invoice, it becomes the only valid fiscal document for B2B transactions. Invoices issued in other formats will no longer be recognized from an accounting and fiscal point of view, which requires companies to quickly adapt to the new system. 

To comply with the requirements imposed by the RO e-Invoice system, economic operators must adopt compatible software solutions and ensure adequate staff training. The IT company, Arggo, offers complete solutions for the implementation of e-Invoice , including integration with the national system, facilitating the process of issuing and transmitting electronic invoices. Choosing these modern benefits allows for efficient invoice management, respecting all tax regulations and ensuring a compliant and optimized workflow. 

What are the categories of taxpayers required to use the e-Invoice system + cases that represent exceptions to the e-Invoice? 

The mandatory use of the e-Invoice system extends to a wide range of taxpayers, reflecting the authorities’ intention to encompass the entire spectrum of economic activities in the fiscal digitalization process. The targeted categories include economic operators who are taxable persons established in Romania, regardless of their VAT status, as well as economic operators who are not established but registered for VAT purposes in Romania. 

This obligation applies to all types of commercial companies, including limited liability companies, joint-stock companies, authorized individuals, individual and family businesses, as well as liberal professionals. Public institutions are also included in the scope of the e-Invoice system, thus strengthening transparency in commercial relations with the state. 

However, the legislation provides for certain exceptions to the mandatory use of the e-Invoice system. These mainly concern international transactions and those carried out with individuals. Thus, supplies of goods dispatched or transported outside the European Union, intra-Community supplies of goods and supplies of services to non-taxable persons established outside the European Union are not subject to the mandatory use of the e-Invoice. 

An important aspect to note is that invoices issued to individuals are generally not subject to the e-Invoice requirement. There is, however, a notable exception in the case of tourist services paid for with holiday vouchers, for which the use of the e-Invoice system is mandatory even in relation to individuals. 

The implementation process and registration of taxpayers in the e-Invoice program 

The implementation of the national RO e-Invoice system is taking place in two main stages, designed to ensure a gradual and efficient transition to mandatory electronic invoicing. The first stage, which took place between January 1, 2024 and June 30, 2024, required economic operators to report all invoices issued in B2B and public institutions to the RO e-Invoice system. In practice, this initial phase allowed companies to familiarize themselves with the new system and adapt their internal processes. 

The second stage, starting from July 1, 2024, marked the complete transition to the exclusive use of the RO e-Factura system for issuing and transmitting invoices to recipients. From now on, only invoices that meet the conditions provided for by the legislation in force will be considered valid from a fiscal and accounting point of view. 

To use the RO e-Factura system, taxpayers must go through a registration process that involves several steps. First, it is necessary to create an account in the Virtual Private Space (SPV) of ANAF, a platform that facilitates digital interaction with tax authorities. Subsequently, taxpayers must obtain a qualified digital certificate for electronic signing of documents, thus ensuring the authenticity and integrity of the invoices issued. 

An essential step in this process is the registration in the RO e-Factura Registry by submitting form 084. This form represents the declaration of registration in the national system regarding the RO e-Factura electronic invoice and is mandatory for activating the account in the platform. Finally, taxpayers must implement software solutions compatible with the RO e-Factura system or use the application made available by ANAF for generating and transmitting electronic invoices. 

Advantages of using e-Invoice by the private sector and individuals 

The implementation of the e-Invoice system brings a series of benefits for both the business environment and individuals, contributing to the modernization and streamlining of fiscal and commercial processes. For the private sector, the advantages are multiple and substantial. First of all, there is a significant reduction in administrative costs associated with traditional invoicing, by eliminating the costs of printing, shipping and physically archiving documents. 

Increased operational efficiency is another major benefit achieved by automating invoicing and accounting processes. This leads to a reduction in human errors and an improvement in the accuracy of financial data. The use of e-Invoice also facilitates faster cash flow due to the more efficient processing and payment of electronic invoices. 

For private sector companies, e-Invoice offers increased transparency in commercial relations, reducing the risk of fraud and simplifying audit and fiscal control processes. Integration with other company IT systems, such as ERP or CRM, becomes easier, allowing for holistic management of financial and operational information. 

As for individuals, although they are not directly affected by the e-Invoice obligation, they can indirectly benefit from the advantages of the system. Fast and permanent access to invoices issued by suppliers, directly in the Virtual Private Space, is a plus for managing personal finances. Also, reducing the risk of loss or damage to invoices and the possibility of easily verifying their authenticity contributes to better organization and control of personal expenses. 

Software solutions for managing and sending e-Invoices 

To facilitate the implementation and efficient use of the e-Invoice system, various specialized software solutions have been developed. These programs provide essential functionalities for managing electronic invoices and their transmission to the RO e-Invoice system, adapting to the specific needs of different categories of taxpayers. 

Key features of these software solutions include automatic generation of XML files compliant with the e-Factura standard, direct integration with the RO e-Factura system for sending and receiving invoices, as well as validation of invoices before sending to avoid errors. These programs also offer electronic archiving functionalities for issued and received invoices, as well as reporting and analysis tools for billing data. 

There are several types of solutions available on the market, each adapted to specific needs and contexts. These include dedicated e-Invoice programs, modules integrated into existing ERP systems, cloud solutions that allow remote access, as well as mobile applications for issuing and managing invoices from portable devices. 

The advantages of using specialized e-Invoice software are significant. They include automating the invoicing process, reducing human errors, saving time by eliminating manual data entry, and ensuring compliance with the legal requirements of the RO e-Invoice system. In addition, these solutions provide quick access to invoice history and detailed reports, facilitating financial management and decision-making processes. 

When choosing an e-Invoice software solution, companies need to consider several factors, such as compatibility with existing systems, scalability depending on the volume of invoices, ease of use and the quality of technical support offered by the provider. Implementation and maintenance costs are also important aspects in the decision-making process. 

Frequently asked questions about e-Invoice 

In the context of the implementation of the e-Invoice system, a number of frequently asked questions arise from taxpayers. One of the most common concerns the deadline for sending the e-Invoice. According to the regulations in force, invoices must be sent to the national electronic invoice system RO e-Invoice within 5 working days from the date of invoice issuance, but no later than the legal deadline for issuing the invoice according to the Fiscal Code. 

Another frequently asked question concerns the existence of exceptions to the mandatory use of e-Invoices. Indeed, there are several exempted situations, including supplies of goods dispatched or transported outside the European Union, intra-community supplies of goods and supplies of services to non-taxable persons established outside the European Union. Also, invoices issued to individuals are generally not subject to the mandatory use of e-Invoices, with the notable exception of invoices for tourist services paid with holiday vouchers. 

Regarding the sanctions for failure to comply with the deadline for sending the e-Invoice, they are differentiated depending on the taxpayer’s category. Thus, fines can vary from 1,000 lei to 10,000 lei, depending on the size and fiscal category of the taxpayer. 

It is important to note that although e-Invoice is mandatory for B2B and B2G transactions, the system can also be used optionally for B2C (business-to-consumer) transactions. However, for most transactions with individuals, there is no obligation in this regard. 

Regarding the content of an e-Invoice, it must include all the mandatory elements provided for by the Fiscal Code for a standard invoice, plus several elements specific to the electronic format, such as unique process and invoice identifiers, standardized codes for products and services, as well as structured information on taxes, discounts and payment methods. 

The implementation of the e-Invoice system in Romania represents an important step in the modernization of the tax system, having a major impact on the reduction of tax evasion and VAT fraud. By digitizing the invoicing process, tax authorities can monitor transactions in real time, and economic operators benefit from a simpler and more transparent procedure. Thus, e-Invoice contributes to the efficiency of tax administration and increased compliance, and in the long term, to the reduction of financial losses caused by tax irregularities. Ultimately, these measures align with international standards and aim to create a healthier and more sustainable economic environment. 


References: 

  1. Ministry of Finance, e-Invoice Guide. What taxpayers need to know to issue and receive electronic invoices, https://mfinante.gov.ro/despre-minister/-/asset_publisher/uwgr/content/ghidul-e-factura.-ce-trebuie-s-c4-83-c8-99tie-contribuabilii-pentru-a-emite-c8-99i-prelua-facturi-electronice ; 
  2. National Agency for Fiscal Administration. (2023). “Virtual Private Space”. Available at: https://www.anaf.ro/anaf/internet/ANAF/servicii_online/Inregistrare_persoane_fizice ; 
  3. European Parliament and Council of the European Union. (2014). “Directive 2014/55/EU on electronic invoicing in public procurement”. Official Journal of the European Union, L 133/1. 
  4. EY.com , EY Romania Study: How ready are companies in Romania to comply with electronic invoicing on a generalized level; 

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