Romania's RO e-Factura explained — a central clearance system run by the Ministry of Finance and ANAF, mandatory for B2G since 1 July 2022, for B2B since 1 July 2024 and for B2C reporting since 1 January 2025. Timeline, Law 88/2026 carve-outs, non-resident rules, EN 16931 / RO_CIUS format, the 5-working-day upload deadline, SPV and API onboarding, and the 15% penalty.
Learn about TIN number in Romania. Use Lookuptax for hassle-free tax id validation in Romania and other 100+ countries
Learn about VAT (TVA) rules in Romania for businesses — the 21% standard and single 11% reduced rate from 1 August 2025, the RON 395,000 calendar-year registration ceiling and the nil threshold for non-residents, fiscal representation for non-EU businesses, invoice content, mandatory RO e-Factura clearance with its 5-working-day upload deadline and 15% fine, SAF-T D406, and D300, D390 and D394 filing deadlines.