Romania
B2C, Outbound, Tax Reporting
2026-08-28
Businesses need two visible outcomes for Romanian B2C invoices: customer delivery and successful RO e-Factura reporting.
How to use this guide
A useful project outcome is not a document that merely repeats the rule. It is a traceable decision model that connects the rule to legal entities, transaction scenarios, source data, system behaviour, operating ownership and evidence.
Country-specific decisions
01
Reporting is the new obligation
ANAF clarified that from 1 January 2025 issuers report B2C invoices through RO e-Factura. The reporting obligation is distinct from how the consumer receives the invoice.
02
Keep customer delivery intact
The enterprise should continue the appropriate customer delivery method and evidence while separately monitoring national-system submission.
03
Use two completion statuses
An invoice should not be considered operationally complete until both customer delivery and RO e-Factura reporting outcomes are known, with exceptions assigned to the right team.
Operate by scenario, not by a single status field
Daily control needs an explicit action and owner for every material scenario.
| Decision area | What must be decided | Evidence to retain |
|---|---|---|
| Accepted | Confirm that the authority/platform result, customer delivery and ERP status agree. | Matched document chain and reconciliation timestamp. |
| Rejected | Classify master-data, tax, format or routing cause and send it to the correct resolver. | Reason, owner, correction action and resubmission result. |
| Unknown / timeout | Query status before retrying; never assume failure merely because a response was not received. | Status enquiry, correlation ID and idempotent retry decision. |
| Corrected / cancelled | Keep the original document immutable and link every subsequent event or document. | Relationship chain and final legal/business state. |
| Period-end open item | Explain every source invoice without a terminal electronic-invoice outcome. | Signed reconciliation and ageing of unresolved exceptions. |
Responsibility cannot sit with IT alone
The same exception often crosses tax interpretation, accounting, customer communication and technical processing. Assign the business decision before go-live.
| Primary owner | Required outcome |
|---|---|
| Tax | Own scope, tax treatment, statutory timing and interpretation of authority changes. |
| Finance operations | Own invoice completeness, exception ageing, correction execution and reconciliation. |
| Business / customer service | Own missing commercial facts, customer communication and delivery disputes. |
| IT / integration | Own technical availability, deterministic routing, observability and safe replay. |
| Local adviser or compliance owner | Resolve ambiguous cases and document the approved interpretation. |
Control rhythm from daily work to period close
Operational quality comes from cadence and ownership, not from a dashboard alone.
- Continuous
Capture responses, prevent uncontrolled duplicates and route actionable exceptions. - Daily
Reconcile posted source documents to submissions, outcomes and customer deliveries. - Weekly
Review recurring rejection causes, master-data defects and manual interventions. - Period close
Resolve or formally explain every non-terminal item before tax and financial close. - After change
Regression-test critical scenarios whenever authority rules, mappings or ERP logic change.
Minimum operating controls
- One business identity remains stable across source, transmission, response and adjustment.
- A retry cannot create an uncontrolled duplicate.
- Users see the next business action, not only a technical error message.
- Manual portal activity is captured in the same reconciliation view as automated traffic.
- Audit retrieval reconstructs the complete history without relying on an individual's mailbox or spreadsheet.
Official sources
- Romanian legislative portal — OUG 69/2024
- ANAF current guides and RO e-Factura material
- ANAF clarification on B2B and B2C simplified invoices
- ANAF 2026 RO e-Factura changes and five-working-day deadline
- ANAF clarification on B2C customer delivery