Romania
B2G, B2B, B2C, Outbound, Tax Reporting
2026-08-28
Romania's e-invoicing regime combines several transaction relationships and has continued to change after the initial B2B rollout.
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
Treat each relationship separately
B2G, domestic B2B and B2C obligations have different legal histories and practical delivery implications. Project scoping should identify the supplier, recipient, establishment and Romanian VAT-registration status for each flow.
02
B2C reporting started in 2025
OUG 69/2024 made transmission of issued B2C invoices through RO e-Factura mandatory from 1 January 2025, subject to stated exclusions such as qualifying fiscal receipts.
03
The 2026 deadline uses working days
ANAF's 2026 notice states a deadline of five working days from issue, while also applying the statutory latest-date limit. The same deadline applies to relevant B2C transmission.
Turn the rule into an applicability matrix
One group-wide date is rarely enough. The project needs a row-level view of who is in scope, for which transaction, from when and under which exception.
| Decision area | What must be decided | Evidence to retain |
|---|---|---|
| Legal entity | Determine establishment, registration and taxpayer status for each invoicing entity. | Entity register, tax registrations and accountable local owner. |
| Transaction | Separate B2G, B2B, B2C, self-billing, credit/debit and other locally relevant scenarios. | Approved scenario catalogue linked to source document types. |
| Effective position | Record the effective date, transition rule, threshold and material exclusions against every scenario. | Dated official source and approved applicability decision. |
| Document outcome | Define whether the obligation concerns creation, validation, exchange, reporting, customer delivery or several outcomes. | Target process and required legal artifacts. |
| Change ownership | Assign who monitors official changes and who approves a change to the production rule set. | Review calendar, decision log and controlled release record. |
A practical path from research to go-live
The sequence below prevents a tax date from being treated as an isolated IT deadline.
- Freeze the source set
Archive the current official guidance, publication date and interpretation questions. - Build the scope inventory
Map entities and real transaction families, including low-volume and exception paths. - Translate obligations into controls
Define mandatory data, timing, validation, delivery and evidence requirements. - Test representative scenarios
Use normal, correction, rejection, duplicate and period-end cases—not one happy-path invoice. - Establish ongoing governance
Monitor changes and update country pages, system rules, procedures and training together.
Management questions before approving the rollout
- Can finance show why each entity and transaction is in or out of scope?
- Are exceptions represented in the system, or only remembered by individual users?
- Does every effective date have an owner, source and tested deployment plan?
- Can the organisation distinguish a legal deadline from an internal project target?
- Will a regulatory update reach mappings, operations and customer communication through one controlled process?
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