W System / Blog / Romania RO e-Factura for software builders (2026)

Romania RO e-Factura for software builders (2026): deadlines, scope, CIUS-RO, checklist

By Zifeng Wei, W System · Published 27 October 2026 · All articles

Short answer: Romanian B2B invoices must go through ANAF's RO e-Factura system (reporting since 1 January 2024, issuing through the system since 1 July 2024), and B2C invoices have been reported since 1 January 2025. Since 1 January 2026 the upload deadline is 5 working days from issue, the scope includes invoices to non-established buyers that are VAT-registered in Romania, and traders identified by CNP have had to use the system since 1 June 2026. The format is the Romanian CIUS of EN 16931 (UBL or CII). Check a buyer's RO VAT number below. Not tax advice.

Buyer VAT number

Timeline

Date	What changed	Source
1 January 2024	B2B invoices must be sent to RO e-Factura (reporting)	Ministry of Finance eFactura page
1 July 2024	B2B invoices must be issued through RO e-Factura (invoicing)	Ministry of Finance eFactura page
1 January 2025	B2C invoices must be sent to RO e-Factura (reporting)	Ministry of Finance eFactura page
1 January 2026	Upload deadline becomes 5 working days from issue (was 5 calendar days), also for B2C; invoices to non-established, RO VAT-registered taxable persons are in scope	OUG 89/2025, ANAF press release 14 Jan 2026
15 January 2026	Individuals trading under a CNP brought into the mandatory register (form 082)	OUG 89/2025, ANAF press release 14 Jan 2026
1 June 2026	End of the OG 6/2026 exemption for CNP suppliers; registered from this date	OG 6/2026, ANAF Galați note 3 Feb 2026

Sources: Ministry of Finance, eFactura; ANAF press release AGG_DEX-648 of 14 January 2026 on OUG 89/2025 (PDF, Romanian); ANAF Galați note GLR_CRP-147 of 3 February 2026 on OG 6/2026 (PDF, Romanian). Checked 2026-10-27.

What invoicing software needs for Romania

Generate CIUS-RO XML (UBL 2.1 or CII) on top of EN 16931 and validate it before upload: EN 16931 core rules first, then the Romanian national rules with ANAF's validator.
Upload to RO e-Factura within 5 working days of the issue date, and track the deadline in working days, not calendar days, for both B2B and B2C.
Treat buyers that are not established in Romania but hold a Romanian VAT registration as in scope for local supplies; keep the intra-EU goods exception when the buyer gives another member state's VAT number.
Store ANAF's upload index and response with each invoice, and show users which invoices are still waiting or were rejected.
Check the buyer's VAT number (VIES for RO-prefixed numbers) at onboarding, so invoices carry the right identifier.

API (same check from code)

Disclosure: W System makes the API this page calls. It validates EN 16931 core rules, checks VAT numbers in VIES and returns the country mandate. It does not run the Romanian BR-RO rules or upload to ANAF. Free for 20 calls a day per IP, or a free API key (500 units/month).

curl "https://api.wsystem.dev/einvoice/route?id=RO14399840"
curl -X POST "https://api.wsystem.dev/einvoice/validate" -H "Content-Type: application/xml" --data-binary @invoice.xml

Questions and answers

Is RO e-Factura mandatory for B2B in Romania?

Yes. According to the Ministry of Finance eFactura page, sending B2B invoices to the RO e-Factura system became mandatory as reporting on 1 January 2024, and from 1 July 2024 B2B invoices must be issued through the system. B2C reporting has been mandatory since 1 January 2025.

What is the deadline to upload an invoice to RO e-Factura in 2026?

From 1 January 2026 (OUG 89/2025) the deadline is 5 working days from the issue date (previously 5 calendar days), and no later than 5 working days after the issue deadline in the Fiscal Code. The same deadline applies to B2C invoices, according to ANAF's press release of 14 January 2026.

Which invoices were added in 2026?

From 1 January 2026, invoices from Romanian-established taxable persons to taxable persons that are not established in Romania but are VAT-registered there, for supplies whose place of supply is Romania. Fiscal receipts that qualify as simplified invoices and intra-EU supplies of goods where the buyer gives another member state's VAT number are excluded.

What about individuals who trade under a CNP?

OUG 89/2025 brought them into the mandatory RO e-Factura register from 15 January 2026. OG 6/2026 then exempted suppliers identified by CNP from using the system until 1 June 2026; those who had not registered had to apply at least 3 working days before that date and were registered from 1 June 2026 (ANAF Galați, 3 February 2026).

Which format does RO e-Factura use?

The Romanian CIUS (CIUS-RO) of the European standard EN 16931, in UBL 2.1 or UN/CEFACT CII syntax. Peppol is not the domestic channel; invoices go to ANAF's RO e-Factura system.

Does W System upload invoices to ANAF or run the CIUS-RO rules?

No. W System checks the EN 16931 core rules on your XML, checks the buyer's RO VAT number in VIES and shows the Peppol and mandate data. It does not run the Romanian BR-RO national rules and does not upload to the RO e-Factura system (SPV). Use ANAF's own validator before upload.

Is this tax advice?

No. Dates come from the Ministry of Finance and ANAF documents linked on this page, checked on 27 October 2026. Confirm with a Romanian tax adviser before you change your product.

Facts checked 2026-10-27. W System is the maker of this product. Not affiliated with the European Commission. Not legal or tax advice.