Romania VAT invoice requirements
A Romanian factură between businesses established in Romania is an XML file sent through the RO e-Factura system, and since 2025 domestic invoices to consumers are reported there too. In August 2025 the standard rate rose to 21% and the reduced rates merged into 11%.
Last checked Sources
What an invoice in Romania must show
Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Romania adds:
- RO e-Factura XML with Ministry of Finance seal
- For e-invoices sent through RO e-Factura, the legal original is the XML file carrying the Ministry of Finance electronic seal, in EN 16931 format with the RO_CIUS national rules. [3]
VAT rates in Romania
Since 1 August 2025 (Law 141/2025) the standard rate is 21% (was 19%) and there is a single reduced rate of 11% (the 5% and 9% rates were merged). Veterinary medicines and the excluded food and drinks are at 21%. An invoice shows the taxable amount and the VAT for each rate it uses [2].
| Rate | Applies to (examples) |
|---|---|
| 21% | Standard rate: everything without a lower rate |
| 11% | Food and non-alcoholic drinks (except drinks under NC code 2202, food with 10 g or more added sugar per 100 g, and food supplements), human medicines, books, newspapers and magazines in print or electronic form, museum and castle entry, hotel accommodation, restaurant and catering (without alcohol and NC 2202 drinks), water supply and sewerage, irrigation water, fertilisers and pesticides, firewood, heating in the cold season, social housing |
Issuing and keeping invoices
- Language
- Invoices can be issued in any language. The tax authority may ask for a translation into Romanian during an audit. [4]
- When to issue
- Issue the invoice no later than the 15th of the month after the chargeable event, also for advance payments (Fiscal Code art. 319(15)-(16)). A summary invoice may cover supplies within one calendar month. Domestic e-invoices must then be uploaded to RO e-Factura within 5 calendar days of the invoice date. [4]
E-invoicing in Romania
Romania runs a clearance model: the legal original of a domestic e-invoice is the XML file carrying the Ministry of Finance seal. Businesses must be registered in ANAF's online space (SPV) to use it.
- 1 July 2022
B2G through RO e-Factura
E-invoices to public bodies go through RO e-Factura (Law 199/2020). [5]
In force
- 1 January 2024
Domestic B2B through RO e-Factura
Mandatory RO e-Factura for B2B (Law 296/2023). GEO 138/2024 limits it to transactions between entities established in Romania. [5]
In force
- 1 January 2025
Domestic B2C invoices reported through RO e-Factura
Taxpayers established in Romania must also report domestic B2C invoices through RO e-Factura. [5]
In force
- 5 calendar days
Upload deadline
Upload within 5 calendar days of the invoice date (OUG 120/2021 art. 10(7)). Counting starts the next day and the deadline ends on the 5th day even if it is not a working day; an invoice dated 5 August must be uploaded by 10 August. [6]
In force
Good to know for Shopify sellers
Selling into Romania from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [7].
- For sales to individuals where a fiscal receipt is issued, an invoice is optional unless the customer asks for one (Fiscal Code art. 319). [4]
- To use RO e-Factura a business must be registered in the SPV (the ANAF online space). Uploaded XML files stay available for 60 days, then are archived and released on request. [3]
Make an invoice for Romania
For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.
For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).
Paperly does not upload invoices to RO e-Factura. A business established in Romania sends its domestic invoices through RO e-Factura within 5 calendar days.
Sources
Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.
General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.
- Revenue (IE): VIES traders manual (VAT number formats)
- ANAF Brașov: VAT rates from 1 August 2025
- Ministry of Finance: RO e-Factura guide (2023)
- European Commission OSS: Romania VAT rules
- European Commission: eInvoicing in Romania
- Ministry of Finance: RO e-Factura announcement on the 5-day deadline
- EUR-Lex: Council Directive (EU) 2017/2455, Article 219a on which member state's invoicing rules apply