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Romania

Romania has implemented mandatory B2B e-invoicing through the RO e-Factura system. Peppol is used for cross-border transactions with EU partners.

Overviewโ€‹

AspectDetails
NetworkRO e-Factura (domestic), Peppol (cross-border)
Mandate StatusB2B mandatory from January 2024
FormatCIUS-RO for domestic, Peppol BIS 3.0 for cross-border
CurrencyRON (Romanian Leu)
Tax SystemTVA (multi-rate)

Identifier Schemesโ€‹

CUI/CIF (Tax Identification Code)โ€‹

Scheme IDScheme NameFormat
9947Romanian CUI2-10 digits
<cbc:EndpointID schemeID="9947">RO12345678</cbc:EndpointID>

VAT Ratesโ€‹

CodeDescriptionRate
SStandard rate19%
AAReduced rate9%
HSuper-reduced rate5%
ZZero-rated0%
EExempt0%

Standard Rate Exampleโ€‹

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19.00</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

RO e-Factura Integrationโ€‹

ANAF Referenceโ€‹

Include the e-Factura upload index when available:

<cac:AdditionalDocumentReference>
    <cbc:ID>1234567890</cbc:ID>
    <cbc:DocumentTypeCode>efactura</cbc:DocumentTypeCode>
    <cbc:DocumentDescription>ANAF Upload Index</cbc:DocumentDescription>
</cac:AdditionalDocumentReference>

Example Invoiceโ€‹

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2">
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    <cbc:ID>FACT-2026-001</cbc:ID>
    <cbc:IssueDate>2026-01-26</cbc:IssueDate>
    <cbc:DueDate>2026-02-26</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>RON</cbc:DocumentCurrencyCode>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9947">RO12345678</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Compania Romรขnฤƒ SRL</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Strada Victoriei 42</cbc:StreetName>
                <cbc:CityName>Bucureศ™ti</cbc:CityName>
                <cbc:PostalZone>010061</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>RO</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>RO12345678</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- ... rest of invoice -->
</Invoice>

Resourcesโ€‹