e-Factura Rumänien — Verbindliche E-Rechnung über ANAF SPV

e-Factura is Romania's mandatory electronic invoicing system, operated by ANAF (the Romanian National Agency for Fiscal Administration). Invoices are submitted in structured XML (RO_CIUS format — a Romanian CIUS of EN 16931, UBL 2.1-based) to the SPV (Spatiul Privat Virtual) tax portal. ANAF returns a validation receipt with a unique invoice ID; the invoice is only legally valid once this receipt is obtained.

B2G (invoices to Romanian public authorities) has been mandatory since November 2021. B2B became mandatory from 1 January 2024 — all VAT-registered businesses in Romania must issue invoices through e-Factura for domestic B2B transactions. Receiving paper invoices for B2B transactions was prohibited from July 2024.

RO_CIUS (Romanian Core Invoice Usage Specification) is Romania's national CIUS of EN 16931, based on UBL 2.1 — structurally similar to XRechnung (Germany) or PEPPOL BIS 3.0. The key difference is the mandatory upload to ANAF's SPV portal before the invoice is legally valid. PEPPOL is a separate cross-border transport network and does not replace the SPV submission requirement for Romanian domestic invoices.

ANAF can impose fines of 15% of the invoice value for issuing invoices outside e-Factura, with minimum/maximum amounts set by regulation (currently min 1,000 RON, max 10,000 RON for large taxpayers). Because the buyer cannot legally deduct VAT on invoices not cleared through SPV, commercial pressure to comply is very strong.

Foreign companies VAT-registered in Romania (with a Romanian VAT/CUI number) are in scope for e-Factura for their Romanian domestic sales. Companies selling to Romanian buyers under reverse charge (without a Romanian VAT number) are not required to use e-Factura for those transactions. Always verify with a Romanian tax adviser for your specific structure.

aiDoks validates RO_CIUS XML files against the EN 16931 rules and the Romanian-specific schematron, giving you errors with rule IDs before you upload to ANAF SPV. The RO_CIUS generator (Phase G in the roadmap) will produce compliant XML from the guided form. Direct SPV submission is planned for a later release.