Romania makes RO e-Factura reporting compulsory for B2B invoices from 1 January 2024
- Jurisdiction
- Romania
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 1 January 2024
- Effective
- 1 January 2024
- Instrument
- RO-ACT-296-2023
- Authority
- Agenția Națională de Administrare Fiscală (ANAF)
- Verified
- Fetched from official source · high confidence
Taxable persons established in Romania (VAT-registered or not) issuing invoices to other businesses, and non-established VAT-registered persons making B2B supplies in Romania.
No action — monitoring only.
In force from 1 January 2024: Law 296/2023 (Monitorul Oficial nr. 977 of 27 October 2023) required operators established in Romania (and non-established VAT-registered operators) to report B2B invoices through the national RO e-Factura system from 1 January 2024, within 5 working days of issue, with no sanctions for late transmission from 1 January to 31 March 2024. From 1 July 2024 transmission through RO e-Factura became the mandatory way of sending B2B invoices between Romanian-established taxable persons, and a recipient that books an invoice received outside the system is fined an amount equal to the VAT shown on it.
What changed in detail
Law 296/2023 of 26 October 2023 on fiscal-budgetary measures, published in Monitorul Oficial Partea I nr. 977 of 27 October 2023, extended Romania’s national e-invoicing system, RO e-Factura (set up by Government Emergency Ordinance 120/2021), from B2G and high-risk goods to business-to-business invoicing. The provisions are in force from 1 January 2024.
Article LIX obliges economic operators established in Romania under art. 266(2) of the Fiscal Code, whether or not they are registered for VAT, to transmit the invoices they issue for B2B supplies of goods and services located in Romania to RO e-Factura during 1 January – 30 June 2024, whatever the recipient’s registration status. Non-established persons registered for VAT in Romania carry the same obligation for their B2B supplies from 1 January 2024. Invoices were to be transmitted within 5 working days of issue, and late transmission between 1 January and 31 March 2024 was not sanctioned.
Under art. LXX, the amendments to OUG 120/2021 that make RO e-Factura the mandatory channel apply from 1 July 2024: from that date an invoice between Romanian-established taxable persons must be sent through the system, and a recipient that records an invoice received outside RO e-Factura is fined an amount equal to the VAT shown on it.
What it means
The 2024 transition phase described here is spent: since 1 July 2024 an invoice between Romanian-established businesses that does not pass through RO e-Factura is not a compliant invoice, and the recipient carries the VAT-equivalent fine for booking one. The mandate itself remains in force. Two later instruments changed its edges rather than its core: OUG 69/2024 shortened the transmission deadline to 5 calendar days and extended reporting to B2C sales (RO e-Factura B2C mandate), and Law 88/2026 took individuals identified only by CNP, copyright-income earners and special-regime farmers out of the compulsory scope from 1 June 2026 (Law 88/2026).
Proof
au obligaţia în perioada 1 ianuarie 2024 - 30 iunie 2024 să transmită facturile emise în sistemul naţional privind factura electronică RO e-Factura, prevăzut în Ordonanţa de urgenţă a Guvernului nr. 120/2021, cu modificările şi completările ulterioare, indiferent dacă destinatarii sunt sau nu înregistraţi în Registrul RO e-Factura.are obliged in the period 1 January 2024 – 30 June 2024 to transmit the invoices issued in the national RO e-Factura electronic invoice system, provided for in Government Emergency Ordinance no. 120/2021, as amended, regardless of whether the recipients are or are not registered in the RO e-Factura Register.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Legea nr. 296/2023 din 26 octombrie 2023 (Monitorul Oficial, Partea I, nr. 977 din 27 octombrie 2023), ANAF copy L_296_2023.pdf · static.anaf.ro