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Invoice requirements in Romania

Romanian VAT invoices must contain a fixed set of data elements and, for most business supplies, be sent through the national RO e-Factura system. The 21% standard and 11% reduced VAT rates apply to invoices issued from 1 August 2025.

Guide sources checked 20 October 2026Currency: RON12 official links
TVA (VAT) standard rate21%

Standard rate 21% since 1 August 2025 (Law 141/2025, Fiscal Code art. 291). The 11% reduced rate covers human medicines, most foods and drinks (excluding alcoholic beverages), and hotel accommodation and restaurant and catering services. Transitional 9% rates for certain home and building purchases ended in 2026.

Official rates ↗
Registration

Businesses must register for VAT once taxable turnover exceeds RON 395,000 in a 12-month period (Fiscal Code art. 310). The ceiling was raised from RON 300,000 with effect from 1 September 2025.

Source ↗
E-invoicingB2B and B2C mandatory

RO e-Factura has been mandatory for B2B invoices since 1 July 2024 and for B2C since 1 January 2025 (OUG 69/2024). From 1 January 2026 invoices must be transmitted within 5 working days of issue, and individuals identified only by CNP are treated as B2C and must register in the mandatory RO e-Factura register (OUG 89/2025).

Source ↗
Late payment

Between professionals, statutory late-payment interest under Law 72/2013 (amending OG 13/2011) is the BNR reference rate plus 8 percentage points. The BNR reference rate has been 6.50% since August 2024, so the statutory rate is 14.50%. A fixed compensation equal to the RON equivalent of EUR 40, payable at the payment date, can also be claimed.

Source ↗
Tools for Romania:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Invoice series and sequential number, and the issue date. The numbering must be continuous and unique for the business.
  2. Supplier details: the full name and address of the supplier and its VAT registration code (CIF or CUI) where it is registered for VAT.
  3. Customer details: the full name and address of the customer, and the customer's VAT code where the customer is a taxable person or the supply is subject to reverse charge.
  4. Supply details: the quantity and nature of the goods or the extent and nature of the services, the supply date if it differs from the issue date, and the taxable value per VAT rate.
  5. VAT rate and VAT amount for each rate applied, the total payable, and any VAT exemption reference or 'taxare inversă' (reverse charge) wording where it applies.
  6. Payment terms and the payment method where they are agreed, together with any specific notes required for the transaction, such as margin schemes or self-billing.

Key numbers

VAT registration threshold
RON 395,000Source ↗Raised from RON 300,000 from 1 September 2025.
e-Factura transmission deadline
5 working days from issueSource ↗Applies from 1 January 2026, with a cap tied to the statutory issue deadline.
VAT payer check
ANAF VAT registry search by tax code (CIF)Source ↗Free public check of whether a business is registered for VAT in Romania.

Tax notes

Report every B2B and B2C invoice in RO e-Factura within five working days of issuing it (from 1 January 2026).

Businesses under the VAT registration threshold of RON 395,000 do not charge VAT, and businesses that exceed it must register and charge VAT from the date they cross it.

Electronic invoicing

Most business invoices must be transmitted through RO e-Factura. B2B transmission has been mandatory since 1 July 2024, B2C since 1 January 2025 (with simplified invoices excluded), and from 1 January 2026 the transmission deadline is 5 working days from issue. Individuals identified only by CNP are treated as B2C and must register in the mandatory RO e-Factura register.

Late payment

Between professionals, statutory late-payment interest under Law 72/2013 (amending OG 13/2011) is the BNR reference rate plus 8 percentage points. The BNR reference rate has been 6.50% since August 2024, so the statutory rate is 14.50%. A fixed compensation equal to the RON equivalent of EUR 40, payable at the payment date, can also be claimed.

Calculate interest and compensation for Romania →

Record keeping

Keep invoices and accounting records for the period set by the Accounting Law and the Fiscal Code, generally ten years for accounting documents. Check ANAF for the period that applies to your records.

Watch out for

  • The 5% reduced rate was merged into the 11% rate and some items moved to 21% from 1 August 2025, so check each product or service against the rate lists rather than assuming.
  • Late-payment interest runs from the contract due date or, where no term is set, 30 days after the invoice is received. Check the statute before quoting a figure to a customer.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. Law 141/2025 (VAT rates from 1 August 2025)
  2. OUG 89/2025 (RO e-Factura: 5-day transmission from 1 January 2026)
  3. ANAF guidance: Electronic invoicing for businesses established in Romania

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