Invoice Generator for Romania

An effective Romanian invoice generator must support the national currency, the Romanian Leu (RON), and comply with specific VAT regulations and the mandatory e-Factura system. The currency code for the Romanian Leu is RON, often denoted by the symbol "L" or "lei" for plural amounts. Currently, the standard VAT rate in Romania is 19%, with reduced rates of 9% for items like food and pharmaceuticals, and 5% for certain cultural and social goods/services. However, be aware that from August 1, 2025, the standard VAT rate is planned to increase to 21%, and the 5% and 9% reduced rates will be replaced by a new 11% reduced rate. Crucially, for B2B transactions between Romanian-established entities, electronic invoicing through the RO e-Factura system became mandatory on January 1, 2024. From January 1, 2025, this mandate will extend to B2C transactions. Your generator should therefore produce invoices in the required XML format (RO_CIUS standard) for submission to the Virtual Private Space (SPV) platform.

To ensure compliance and clarity, invoices generated for Romanian business practices require specific customizable fields.

1. Include Comprehensive Identification Details: Every invoice must clearly state the name, address, and the Tax Identification Number (CIF) for both the supplier and the recipient. For companies, this often includes their unique registration code for VAT purposes.
2. Specify Transaction Dates: Mandatorily include the invoice issuance date and the date when goods were delivered or services provided, especially if these differ.
3. Adapt for Local and EU Clients: For local Romanian clients, ensure the CIF is prominently displayed. For intra-community (EU) B2B transactions, the invoice must include the EU VAT ID of the client and a clear reference to the "reverse charge" mechanism, where the recipient is liable for VAT.
4. Detail Goods/Services and Taxation: Provide a clear description and quantity of goods or services, unit price, taxable value, the applicable VAT rate, and the calculated VAT amount in RON. If a VAT exemption applies, reference the specific regulation.
5. Utilize RO e-Factura for Domestic Transactions: All domestic B2B invoices must be generated in the XML format compliant with the RO_CIUS standard and submitted to the RO e-Factura platform.

• Mistakes in VAT Compliance: Incorrectly applying VAT rates is a frequent issue. Always verify the current standard rate (19% as of 2024) and the specific reduced rates (9% and 5%) for various goods and services. Be mindful of upcoming changes in August 2025 to 21% standard and 11% reduced rates. For B2B transactions, ensure compliance with the RO e-Factura system for electronic invoicing.
• Errors in Electronic Invoicing: Ensure invoices are generated in the correct XML format required by the RO e-Factura system to avoid submission rejections or delays.
• Overlooking Currency Settings: Always confirm that the invoices reflect the correct currency settings, particularly when dealing with both local RON and other currencies for EU transactions.