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e-Invoice Romania 2026 — what entrepreneurs need to know

· factcurier
e-Invoicee-FacturaANAFSPV2026electronic invoicing

Romania’s e-Factura system has fundamentally changed how companies issue and receive invoices. Since January 2024, the system has been mandatory for all B2B transactions — and by 2026, there are no more excuses for non-compliance. If you’re an entrepreneur and still don’t have a clear process for e-Factura, this guide explains everything you need to know.

What is e-Factura

e-Factura is Romania’s national electronic invoicing system, operated by ANAF (the National Agency for Fiscal Administration) through the SPV platform (Spatiul Privat Virtual — Private Virtual Space). All invoices between companies (B2B) in Romania must be transmitted electronically in a structured XML format.

This is not about sending a PDF invoice by email. e-Factura means a structured XML file in UBL format (Universal Business Language), transmitted through the ANAF system, with a digital signature and a unique identification number.

e-Factura timeline

  • 2022 — the e-Factura system becomes operational, voluntary pilot phase
  • 2024, January — e-Factura becomes mandatory for all B2B transactions between economic operators established in Romania
  • 2025-2026 — ANAF expands automated controls and enforcement

Who must comply

All economic operators established in Romania that issue B2B invoices. This includes:

  • SRLs (limited liability companies, including micro-enterprises)
  • PFAs (sole proprietors) that invoice other companies
  • Liberal professions (lawyers, notaries, doctors, etc.) invoicing B2B
  • Individual enterprises and family businesses

Limited exceptions:

  • B2C transactions (to individuals) are not yet mandatory through e-Factura, though expansion is under discussion
  • Certain international operations have specific rules

In practice, if you have a company and invoice another company — you must use e-Factura.

How it works

The e-Factura flow

  1. The issuer creates the invoice in XML format (UBL 2.1)
  2. Uploads the XML to SPV — either manually through the web interface or automatically via API
  3. ANAF validates the format and data (issuer and recipient CUI, XML structure)
  4. The invoice receives a unique ID — the upload number
  5. The recipient receives it in SPV — can be downloaded manually or automatically
  6. The deadline: 5 calendar days from the invoice issue date

The 5-day deadline

This is the critical deadline. From the invoice issue date (the date on the invoice), you have 5 calendar days to upload it to the e-Factura system.

Example: If you issue an invoice dated March 10, you must upload it to SPV by March 15.

Important: Calendar days are counted, not business days. Weekends and public holidays are included in the count.

The XML format

The invoice must be in UBL 2.1 format (CIUS-RO — the Romanian specification). It must contain:

  • The CUI of both issuer and recipient
  • Complete addresses
  • Invoice lines with description, quantity, unit price
  • VAT broken down by rate
  • Totals (subtotal, VAT, amount due)
  • Issue date and due date
  • Invoice number

You cannot manually create a valid XML without dedicated software — the structure is complex and ANAF’s validation is strict.

Penalties for non-compliance

ANAF has been applying penalties since 2024, and in 2026 enforcement actions are increasingly frequent.

Main penalties

  • Failure to upload the invoice to SPV: fine from 1,000 to 10,000 RON (~200 to ~2,000 EUR) for legal entities
  • Exceeding the 5-day deadline: same fines apply
  • Invalid XML format: the invoice is rejected and must be resubmitted — if you exceed the deadline due to rejection, you still get fined
  • Invoice not transmitted at all: in addition to the fine, the recipient loses the right to deduct VAT

Risk for the recipient

If you receive an invoice from a supplier who has not uploaded it to e-Factura, that invoice is not tax-deductible. Essentially, your supplier can put you in a bad situation through no fault of your own. This is why it’s important to check in SPV whether received invoices appear in the system.

How factcurier helps

factcurier integrates e-Factura directly into your workflow:

Automatic transmission

Issued invoices are automatically converted to XML format (UBL CIUS-RO) and transmitted to SPV. No need to manually access the ANAF platform.

Receiving and validation

Invoices received in SPV are automatically downloaded, validated, and added to your accounting records. You get notified when a new invoice arrives.

Deadline monitoring

factcurier tracks the 5-day deadline and alerts you if an invoice hasn’t been transmitted yet. No more relying on calendars or memory.

Reconciliation

You can compare invoices in your accounting with those in SPV to identify discrepancies: invoices missing from the system, invoices with different data, or invoices you don’t recognize.

Frequently asked questions

Do I need to keep a paper copy too?

No. The electronic invoice in SPV has the same legal value as a paper invoice. ANAF recommends keeping records in electronic format.

Can I also send a PDF to my client?

Yes, you can send a PDF as an informational document. But the legally valid fiscal document is the XML in SPV.

What if ANAF rejects the invoice?

Check the rejection reason (usually format errors or invalid CUI), correct the issue, and resubmit. The 5-day deadline runs from the issue date, not from the first upload attempt — so don’t waste time.

How does e-Factura affect my relationship with my accountant?

Your accountant has direct access to invoices in SPV. With a tool like factcurier, they can see issued and received invoices in real time, without waiting for you to send them by email or WhatsApp.

I have a small PFA with low revenue. Do I still need to comply?

Yes. If you issue B2B invoices, regardless of revenue size, you must transmit them through e-Factura. There is no minimum threshold.

SPV — the Private Virtual Space

SPV is the ANAF platform through which e-Invoices are transmitted and received. Access requires:

  • Qualified digital certificate (USB token or cloud-based)
  • SPV account associated with the company’s CUI

If you don’t have SPV access, you need to set it up. Your accountant can help, or you can follow the guide on www.anaf.ro.

Important: You can delegate SPV access to your accountant or to invoicing software (like factcurier) through electronic authorization.

What’s coming in 2026 and beyond

SAF-T and e-Factura

SAF-T reporting (D406) expands in 2026 to include small taxpayers as well. SAF-T includes all accounting data and must be consistent with invoices in e-Factura. Essentially, ANAF now has two sources it compares automatically.

e-Transport

The e-Transport system (monitoring the transport of goods) is increasingly integrated with e-Factura. If you transport goods, data in e-Factura must correspond with e-Transport declarations.

Automated controls

ANAF increasingly uses data analysis algorithms to identify discrepancies. If your invoices in SPV don’t match your tax declarations or SAF-T reporting, you’ll receive automated notifications.

Conclusion

e-Factura is no longer optional and no longer new — it’s the fiscal reality of Romania in 2026. The key takeaways:

  1. All B2B invoices must be transmitted through SPV
  2. The deadline is 5 calendar days from the issue date
  3. Penalties are real — from 1,000 to 10,000 RON
  4. Untransmitted invoices are not deductible for the recipient

The simplest way to stay compliant: use a tool that handles transmission, reception, and validation automatically.

Create a factcurier account and simplify your e-Factura compliance.