Updated 6 July 2026
To send an invoice through e-Factura, the invoice must be generated in a structured electronic format (XML UBL 2.1 following the CIUS-RO schema), signed and uploaded to the National RO e-Factura System from ANAF’s online taxpayer portal (SPV). In practice, you issue it in a billing program connected to ANAF and the program transmits it automatically; ANAF assigns it an upload index and validates it, after which the invoice is officially communicated to the buyer.
In 2026, e-Factura is mandatory for both B2B transactions (between companies) and B2C transactions (to individuals). The transmission deadline is 5 working days from the invoice issue date.
Who is required to use e-Factura
The RO e-Factura system is mandatory for economic operators established or registered for VAT purposes in Romania. The B2B obligation applies from 1 July 2024, and the B2C obligation from 1 January 2025.
From 2026, the scope has also been extended to individuals carrying out economic activities based on their personal numeric code (CNP) (for example photographers, content creators, other independent providers), who must register in the RO e-Factura Register and transmit their invoices through the system.
e-Factura B2C: how you invoice private individuals
From 1 January 2025, invoices issued to private individuals (B2C) must be transmitted through RO e-Factura, regardless of whether the issuer is an SRL, a PFA or another form of organization.
The buyer’s CNP is optional: if the individual does not provide it, the invoice is issued with the code made of 13 zeros (0000000000000) in place of the fiscal identification code. The buyer’s name and address (country, locality) remain mandatory — filling them in correctly avoids validation errors on upload.
The transmission deadline
From 1 January 2026, invoices are transmitted within a maximum of 5 working days from the issue date (previously it was 5 calendar days). The deadline applies to both B2B and B2C and is calculated from the first hour of the first working day until the last hour of the fifth working day.
Failing to transmit on time is a contravention, and in B2B relationships the legislation also provides an additional penalty calculated relative to the invoice value. For the exact deadlines and fines that apply to your company, check the official ANAF e-Factura page.
What format the invoice must have
The electronic invoice must be in XML UBL 2.1 format, following the CIUS-RO schema (the Romanian extension of the European standard EN 16931). It is not a PDF: it is a structured file that ANAF can validate automatically, field by field.
A compliant billing program generates this XML automatically from the invoice data and signs it digitally, without you needing to write the XML manually.
The steps to send through ANAF SPV
- Issuing the invoice with all mandatory fields (parties, CUI, VAT rates, totals).
- Automatically generating the XML UBL 2.1 / CIUS-RO file.
- Authenticating in SPV with a qualified digital certificate (or through the program’s connector).
- Uploading the invoice — ANAF returns an upload index (id_solicitare).
- ANAF validation: if it is ok, the invoice receives a receipt; if not, you get the errors to correct.
How BIWizz helps you with e-Factura
In BIWizz, you tell the AI agent Wizzy what you want to invoice, and it prepares the draft invoice, calculates the totals and VAT rates and brings it to you for review. After approval, BIWizz handles the technical part: generating the CIUS-RO XML and transmitting it through the ANAF SPV connector.
Invoices received in SPV are synced automatically back into your workspace, so you have in one place both what you have issued and what you have received — without manually logging into the ANAF portal.