Invoice Template for Romania

To ensure your invoices meet Romanian regulatory standards, look for templates specifically designed for compliance. While generic invoice templates are widely available, a compliant Romanian template should adhere to the RO_CIUS (Core Invoicing Usage Specifications) and the broader European e-invoicing standard EN 16931. These specifications dictate the structure and content necessary for legal validity in Romania. Many accounting software providers or specialized tax compliance firms offer downloadable, customizable templates in formats like Word or PDF, which can serve as a starting point. However, for electronic submission, the ultimate requirement is an XML file, so ensure any template you choose can be converted or integrated into an XML generation process for the RO e-Factura system.

A Romanian invoice, or "factura," must contain several mandatory fields to be legally valid, especially for VAT purposes. A concise checklist of these elements includes:

• Unique sequential invoice number
• Invoice issuance date
• Date of goods/services supply or advance payment date (if different from issue date)
• Full business name, address, and VAT ID (CUI/RO VAT number) of both the supplier and the recipient. If either party is not established in Romania but has a fiscal representative, their details must also be included.
• Description of goods or services supplied and their quantity.
• Unit price (without tax), taxable amount, and any discounts.
• Applicable VAT rate and the VAT amount payable (expressed in RON).
• Total amount payable.
• If VAT exempt, a reference to the relevant regulation.

Romania's RO e-Factura system is mandatory for most B2B transactions since July 1, 2024, and for B2C transactions from January 1, 2025. To submit electronic invoices correctly:

• Register for SPV (Virtual Private Space): Economic operators must register for an SPV account with ANAF (National Agency for Fiscal Administration).
• Register in RO e-Factura Registry: Submit Form 084 to ANAF.
• Generate XML Invoice: Invoices must be created in XML format, specifically adhering to the UBL 2.1 standard, compliant with EN 16931 and the national RO_CIUS specifications. This structured format allows for automatic processing.
• Submit via SPV or API: Upload the XML file to the RO e-Factura system through your SPV account or via a dedicated API if using integrated software.
• Meet Submission Deadline: Invoices must be submitted within five working days from their issuance date.
• Validation and Seal: The system performs structural and semantic checks. If compliant, the Ministry of Finance applies an electronic seal, which certifies its receipt and validity. The sealed XML file is considered the original invoice.
• Recipient Access: Once validated, the invoice becomes available for the recipient to download from their SPV account.