Mandatory e-Invoice 2024 — What Entrepreneurs Need to Know

Starting January 1, 2024, the RO e-Invoice system becomes mandatory for all B2B transactions between companies established in Romania. This is the most significant invoicing reform of the last decade, directly affecting hundreds of thousands of businesses. If you haven't prepared yet, this guide shows you exactly what to do, the risks of non-compliance, and the available software solutions.

What Is e-Invoice and the Legal Framework

The RO e-Invoice system was established by Emergency Ordinance 120/2021 and progressively expanded through Government Ordinance 2023 and Law 296/2023. The mechanism is straightforward: the supplier issues an invoice in structured XML format, uploads it to the ANAF system (via SPV or API), and the buyer receives it electronically from the same system. The format used is CIUS-RO, based on the European standard EN 16931.

Current legislation mandates e-invoicing for all B2B transactions between taxable persons established in Romania, regardless of company size or tax regime (micro-enterprise or corporate tax). PFAs registered for VAT are also affected. Invoices issued outside the system have no fiscal validity.

Who Is Required to Use e-Invoice from 2024

• All LLCs (SRL), joint-stock companies (SA), and other legal entities established in Romania — regardless of turnover
• VAT-registered sole traders (PFA) issuing invoices to other Romanian companies
• Public institutions (as suppliers, mandatory from 2024; as buyers, optional)
• B2G transactions (business-to-government) — mandatory from July 1, 2024

Temporarily exempt: B2C transactions (to individuals), exports and intra-community supplies (which have their own regime), and invoices issued under the reverse charge mechanism without actual payment. However, ANAF has announced gradual extension toward B2C and integrated e-Transport.

How to Issue and Receive e-Invoices via SPV

The steps for issuance are: (1) generate the invoice in CIUS-RO XML format from your accounting or invoicing software; (2) upload the XML file to SPV or via the ANAF API; (3) automatic validation by the system — if everything is correct, the invoice receives a unique upload ID; (4) the buyer downloads the invoice from SPV or receives it automatically in their software.

The transmission deadline is 5 calendar days from the invoice issue date (not from the delivery date). Exceeding this deadline does not invalidate the invoice but risks fines. We recommend full automation by connecting your accounting software to the ANAF API to eliminate manual errors.

ANAF-Compatible Software Solutions

• SAGA — integrated e-Invoice module, popular in Romania, supports direct SPV submission
• SmartBill — automatic CIUS-RO XML generation + ANAF API submission, plans from 20 RON/month
• Facturis — Romanian solution with e-Invoice module, suitable for SMEs
• WizCount / Ciel — frequently used by accounting firms, with updated e-Invoice module
• SAP / Oracle — for large companies, with certified CIUS-RO adapters

Penalties for Non-Compliance and Deadlines

Fines for not complying with the e-Invoice obligation are significant: between 5,000 and 10,000 RON for large legal entities, and between 2,500 and 5,000 RON for SMEs (Government Ordinance 2023). If you issue a classic format invoice (PDF or paper) for a B2B transaction, it has no fiscal value — the buyer cannot deduct the related VAT.

Our LLC accounting team at Geseidl assists companies in the e-Invoice implementation process: from choosing the right software to configuring the ANAF connection and verifying the first transmissions. Don't leave compliance to the last moment — penalties are already being applied.

Need e-Invoice assistance and accounting? The Geseidl Consulting Group team, CECCAR Prahova leader for 18 consecutive years, is ready to help. Discover our services or contact us for a free consultation.