Country / jurisdiction
Romania
Article scope
B2G, B2B, B2C, Outbound, Tax Reporting
Last checked
2026-08-28
Romania integration should make legal scope and the five-working-day clock visible before an invoice enters the transmission queue.
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.
Define ownership across the integration boundary
A robust design assigns each fact and status to one authoritative layer. Middleware should transport and orchestrate, not invent missing business facts.
| Decision area | What must be decided | Evidence to retain |
|---|---|---|
| SAP / ERP | Own invoice identity, partner, tax, line, amount, currency and original-document relationships. | Validated source snapshot and readiness result. |
| Integration layer | Transform deterministic facts, route by approved rules, apply idempotency and preserve correlation. | Mapping version, routing decision, request and response log. |
| Provider / official channel | Perform the selected transport, signing or platform interaction without redefining source truth. | Provider reference, timestamps and unmodified responses. |
| Finance operations | Own business resolution, customer communication, reconciliation and period-end completeness. | Action log, ageing, reconciled status and approval. |
| Archive / audit | Retain source, payload, response, representation and subsequent events under one key. | Searchable evidence package with retention controls. |
Country-specific decisions
| Decision area | What must be decided |
|---|---|
| Determine scope before mapping | Company establishment, Romanian VAT registration, buyer relationship, transaction location and exclusions determine whether and how the invoice enters RO e-Factura. |
| Protect the legal clock | Readiness checks run before queueing, while monitoring preserves the original issue date and deadline through retries. Pending, rejected and corrected documents remain visible to finance operations. |
| Reconcile all outcomes | Link SAP accounting and billing documents to the structured payload, submission identifier, response, customer delivery evidence and any correction under one invoice identity. |
Use a business state model, not an HTTP result
The integration should make the next action explicit and prevent technical success from being mistaken for legal or operational completion.
- Ready
All required business facts and scope decisions are complete. - Blocked
A deterministic readiness error prevents generation or transmission. - Queued
The document is eligible and waiting for controlled processing. - Submitted
The request has a correlation ID, but no terminal business outcome yet. - Accepted / rejected
The platform outcome is normalized without losing the original response. - Correction required
A governed follow-on process is linked to the original document. - Closed
Platform outcome, customer delivery, ERP status and reconciliation are complete.
Go-live exit criteria
- Every mapped field has one authoritative source and a blocking rule when absent.
- Routing is deterministic by entity, transaction and approved channel—not by silent fallback.
- Timeout, duplicate, rejection, correction and cancellation scenarios pass end-to-end tests.
- Finance users can resolve exceptions without reading middleware logs.
- Reconciliation proves completeness between ERP population and terminal electronic-invoice outcomes.
- The evidence package can be retrieved by business key within the agreed audit time.
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
Information note: This guide provides general business information based on the cited official sources. It is not legal, tax or accounting advice. Confirm the current rules and entity-specific interpretation with local advisers before implementation.