e-Factura Romania — Mandatory E-Invoicing via ANAF SPV
Romania's e-Factura system has been mandatory for all B2B transactions since January 2024. Invoices are submitted in RO_CIUS XML format to the ANAF SPV (Spatiul Privat Virtual) tax portal, which issues a clearance receipt. Only cleared invoices are legally valid for VAT deduction.
Romanian e-invoicing mandate timeline
B2G mandatory
All invoices to Romanian public authorities must be submitted through e-Factura since November 2021. Suppliers who missed the deadline faced immediate rejection and penalty.
B2B mandatory
From 1 January 2024, all VAT-registered businesses in Romania must issue domestic B2B invoices through e-Factura. A transitional period allowed parallel paper invoices until 1 July 2024, after which receiving paper invoices for B2B was also penalized.
Full enforcement
Full B2B enforcement: both issuing and accepting paper invoices for domestic B2B transactions is penalized. Only e-Factura-cleared invoices generate valid input VAT rights for the buyer.
How e-Factura works
RO_CIUS format
Romanian e-Factura uses RO_CIUS — the Romanian Core Invoice Usage Specification, based on UBL 2.1 and EN 16931. Structurally similar to XRechnung (Germany) and PEPPOL BIS 3.0, it carries the URN urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1. Additional mandatory fields include the Romanian CUI (Cod Unic de Înregistrare) for both seller and buyer.
SPV clearance portal
Invoices are uploaded to ANAF's SPV (Spatiul Privat Virtual) via REST API or the web interface. ANAF validates the XML and returns a digital receipt (index number) within minutes. The invoice is only legally issued once the receipt is obtained. The buyer can retrieve their cleared invoices directly from SPV.
Penalties
ANAF fines for e-Factura non-compliance: 15% of invoice value, with a minimum of 1,000 RON and a maximum of 10,000 RON for large taxpayers (lower caps for medium and small taxpayers). Because buyers lose VAT deduction rights on non-cleared invoices, commercial pressure to comply is very strong.
Foreign companies
Foreign companies with a Romanian VAT / CUI number are in scope for e-Factura for their Romanian domestic sales. Companies selling under reverse charge (without a Romanian VAT number) are not currently required to use e-Factura for those transactions.
Generate RO_CIUS invoices
aiDoks generates RO_CIUS-compliant UBL XML directly from the invoice form — select "Romania e-Factura (RO-CIUS)" as the output profile. The generated XML carries the correct CustomizationID URN and is ready for upload to the ANAF SPV portal. Validate after generation to catch any structural issues before submission.
Romanian e-Factura: FAQ
What is e-Factura Romania?
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.
When did the Romanian B2B mandate start?
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.
What is RO_CIUS and how is it different from PEPPOL?
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.
What are the penalties for non-compliance?
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.
Does e-Factura apply to foreign companies selling in Romania?
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.
How does aiDoks help with Romanian e-invoicing?
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.
Related tools & guides
Validate Romanian e-Factura XML before ANAF submission
Catch errors before they reach ANAF — free, instant, rule IDs included.