In force
B2B e-invoicing mandatory since 1 July 2024 via RO e-Factura.
| 1 Jan 2024 | Reporting obligation for B2B |
| 1 Jul 2024 | Full B2B e-invoicing mandate |
| 1 Jan 2025 | Extended to B2C |
| 31 Dec 2026 | Council derogation expires — NO ACTION NEEDED, ViDA replaced the need for one |
Format: RO_CIUS — a national CIUS of EN 16931 (UBL)
Transmission: RO e-Factura (SPV)
Romania is one of the few mandates that is a true EN 16931 CIUS, so an EN 16931 UBL invoice is close to acceptable — the national rules are the delta. One thing worth not panicking about: the Council derogation that originally authorised Romania's domestic mandate expires on 31 December 2026. It does not need renewing. ViDA came into force in April 2025 and removed the requirement for a Member State to obtain a derogation before mandating domestic e-invoicing at all, so the legal basis simply moves rather than lapsing. Nothing changes for senders.
Validate a Romania invoice against the profile that applies here — EN 16931 (core).
Nothing is stored, and the whole invoice is checked, not just this rule. A PDF only works if it is Factur-X / ZUGFeRD — a PDF with the invoice XML inside it.