2025-02-22·RO·RO e-Factura
UPDATEB2C clearance roadmap clarified
ANAF confirms voluntary B2C from January 2025 with mandatory rollout from July 2025.
Effective 2025-07-01Source
MANDEXA
System status
LIVE DATA SYNC
EI
All countriesRO · B2B RO · B2G
Romania
LiveRO e-Factura clearance live for B2B since 2024; B2C in scope from 2025.
Europe · ISO RO · Last updated 2025-02-28
01
Country overview
Status
Live
Maturity
Established
CTC model
Clearance
Go-live
2024
Peppol
Not used
E-reporting
Required
B2G
Mandatory
B2B
Mandatory
Since Jul 2024
B2C
Phased
Jan 2025 voluntary, Jul 2025 mandatory
Taxpayers in scope
—
Main authority
ANAF
Next deadline
2025-07-01
B2C mandatory clearance starts
02
Regulatory timeline
- Deadline
B2C mandatory clearance starts
03
B2B requirements
B2B status
Mandatory — Since Jul 2024
Detailed B2B requirements for Romania are being curated. The structure here will populate as the regulatory body publishes guidance.
04
B2G requirements
B2G status
Mandatory
Detailed B2G requirements for Romania are being curated. The structure here will populate as the regulatory body publishes guidance.
05
Mandatory invoice fields
Fields required for a compliant electronic invoice under the currently applicable specification.
Format
RO_CIUS (UBL 2.1)
Specification
RO_CIUS 1.0.x
Syntax
UBL 2.1 (Invoice / CreditNote)
Last verified
2026-08-01
Transaction
Requirement
| Field / Business term | ID | Requirement | Description |
|---|---|---|---|
| Document information | |||
| Invoice number | BT-1 | mandatory | Unique identification of the invoice. |
| Invoice issue date | BT-2 | mandatory | Date on which the invoice was issued. |
| Invoice type code | BT-3 | mandatory | Code identifying the functional type of the document (invoice, credit note...). |
| Invoice currency code | BT-5 | mandatory | Currency in which all invoice amounts are given, except the VAT accounting currency. |
| Specification identifier (RO_CIUS) | BT-24 | mandatory | CustomizationID must reference urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1. |
| Seller | |||
| Seller name | BT-27 | mandatory | Full legal or trading name of the seller. |
| Seller postal address | BG-5 / BT-35..40 | mandatory | Seller address; the country code (BT-40) is always required, city and postcode as applicable. |
| Seller VAT or CUI identifier | BT-31 / BT-32 | mandatory | Romanian sellers must provide a VAT number (RO…) or fiscal registration code. |
| Seller street and city | BT-35 / BT-37 | mandatory | RO_CIUS raises street name and city to mandatory. |
| Buyer | |||
| Buyer name | BT-44 | mandatory | Name of the party the invoice is issued to. |
| Buyer postal address | BG-8 / BT-50..55 | mandatory | Buyer address; country code (BT-55) is always required. |
| Country subdivision (județ) | BT-40 / BT-55 | mandatory | For Romanian addresses the county code (RO-B, RO-CJ …) must be given in CountrySubentity; Bucharest requires a sector in the city name. |
| VAT / Tax | |||
| VAT category taxable amount | BT-116 | mandatory | Sum of all taxable amounts subject to one VAT category / rate (per VAT breakdown BG-23). |
| VAT category tax amount | BT-117 | mandatory | VAT amount for the VAT breakdown group. |
| VAT category code | BT-118 | mandatory | Coded VAT treatment of the breakdown group (S, Z, E, AE, K, G, O, L, M). |
| Invoice totals | |||
| Sum of invoice line net amounts | BT-106 | mandatory | Total of all invoice line net amounts. |
| Invoice total amount without VAT | BT-109 | mandatory | Total amount of the invoice excluding VAT. |
| Invoice total amount with VAT | BT-112 | mandatory | Total invoice amount including VAT. |
| Amount due for payment | BT-115 | mandatory | Outstanding amount that is requested to be paid. |
| Invoice lines | |||
| Invoice line identifier | BT-126 | mandatory | Unique identifier for the invoice line. |
| Invoiced quantity | BT-129 | mandatory | Quantity of items charged on the line. |
| Invoiced quantity unit of measure | BT-130 | mandatory | Unit of measure applicable to the invoiced quantity. |
| Invoice line net amount | BT-131 | mandatory | Total amount of the line excluding VAT, after line allowances/charges. |
| Item net price | BT-146 | mandatory | Price of one item excluding VAT, after price discount. |
| Invoiced item VAT category code | BT-151 | mandatory | VAT category applicable to the invoiced item. |
| Item name | BT-153 | mandatory | Name of the invoiced item or service. |
26 fields · valid from 2024-01-01 Official specification
06
Technical requirements
Accepted formats
UBL 2.1 (RO_CIUS)
XML standards
Pending curation
EN 16931 alignment
Pending curation
Peppol
Pending curation
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
ANAF SPV portalAPI
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
07
VAT & tax calculation
VAT calculation reference for Romania is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.
08
E-reporting / CTC
RO e-Transport for high-risk goods; SAF-T (D406) ongoing.
Required
Yes
Model
Clearance
09
Authorities & official links
Authorities
Format publishers & specs
- ANAF — RO_CIUS
https://www.anaf.ro
10
News & updates
·RO·B2B
GUIDANCEInregistrare in Spatiul Privat Virtual
Registration page for the Virtual Private Space (Spatiul Privat Virtual - SPV), which is the mandatory portal and communication channel for taxpayers to access and submit electronic invoices under the RO e-Factura system and perform other digital tax compliance tasks.
Effective TBC · verified 2026-08-11ANAF — e-Factura
11
Practical implementation notes
Implementation playbook for Romania will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.