E-Invoicing in Romania

Romania's clearance model is strict and punitive. The 15% penalty for non-compliance makes this one of the highest-stakes integrations in the EU.

Clearance workflow. Submit the invoice to RO e-Factura within 5 calendar days of issuance. The system runs structural, syntax, and semantic validation, then applies a Ministry of Finance digital signature (not your signature — the government signs it). The buyer has 60 days to download from RO e-Factura. Your pipeline must track submission status: pending, validated, rejected.

SPV authentication. Access to RO e-Factura requires a Virtual Private Space (SPV) account with certificate delegation. The certificate management is the main integration headache — certificates expire, delegation must be set up per entity, and ANAF's certificate infrastructure has known reliability issues during peak periods.

RO_CIUS specifics. The RO_CIUS format is based on UBL 2.1 but adds Romanian-specific mandatory fields. CUI/CIF (tax ID) validation is strict — the system cross-references against the ANAF taxpayer database in real-time. Invalid or inactive tax IDs cause immediate rejection. The format requires Romanian-specific tax category codes for reverse charge and simplified invoices.

What breaks in production. The most common failure mode is the 5-day submission window. If your ERP batch process runs weekly, you'll miss the deadline on older invoices. The second most common: duplicate invoice number detection. RO e-Factura rejects duplicates per-entity per-year, so your numbering scheme must be robust. Non-established but VAT-registered entities follow different rules (e-reporting, not full e-invoicing).