How to invoice in Romania
A compliant Romanian invoice must show the supplier's and customer's name, address and fiscal code (CUI/CIF), the supplier's Trade Register number, a sequential invoice number and issue date, a clear description of goods or services, the net amount, the VAT rate and amount, and the total. VAT amounts must be expressed in RON even when the invoice is issued in another currency. Since B2B e-invoicing through RO e-Factura is mandatory, invoices between established businesses must be issued electronically via the ANAF platform to be valid.
| Romania at a glance | Detail |
|---|---|
| Currency | RON (RON) |
| Standard VAT | 21% |
| Tax ID | CUI/CIF |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Mandatory — live |
Tax ID format: Fiscal code (CUI/CIF): 2-10 digits, prefixed with 'RO' when VAT-registered — e.g. RO1234567. The plain CUI (e.g. 1234567) identifies the company in the Trade Register..
What Romanian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and CUI/CIF
- The client's name and address (and their CUI/CIF for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in RON
- Payment terms, the due date and how to pay (bank name, IBAN/account)
- Supplier Trade Register number (Nr. Reg. Com., e.g. J40/1234/2020)
- Fiscal code (CUI/CIF) for both supplier and customer
- VAT amount stated in RON
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Romanian VAT notes such as:
- VAT charged at the standard Romanian rate of 21% where applicable.
- Intra-Community supply — exempt under Art. 294 of the Romanian Fiscal Code (Art. 138 EU VAT Directive); the customer accounts for VAT.
- Reverse charge — VAT to be accounted for by the recipient under Art. 196 of the EU VAT Directive.
E-invoicing in Romania
B2B e-invoicing via the RO e-Factura platform (ANAF) has been mandatory for established suppliers since 1 January 2024 (e-reporting), with the full clearance model in force from 1 July 2024. From 1 January 2026 (GEO 89/2025) the submission window is 5 working days from issuance and mandatory B2C e-reporting also applies; full enforcement for small businesses (turnover under €500,000) runs from 1 July 2026.
Invoice Forever can export a structured EN 16931 / Peppol BIS (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Agenția Națională de Administrare Fiscală (ANAF), via the RO e-Factura platform before you rely on it. This page is general guidance, not tax advice.
Payment terms in Romania
Business payment terms are commonly 30 days from the invoice date; 15- or 60-day terms are also used by agreement. Statutory late-payment interest applies to overdue B2B invoices under Romanian law.
Questions about invoicing in Romania
The standard VAT rate is 21% (raised from 19% on 1 August 2025). A single reduced rate of 11% applies to items such as food, medicines, water and books, and certain supplies are zero-rated.
Yes. Your fiscal code (CUI/CIF) is mandatory, and VAT-registered businesses show it with the 'RO' prefix (e.g. RO1234567). B2B invoices should also carry the customer's fiscal code and your Trade Register number.
Yes. B2B e-invoicing through the RO e-Factura platform is mandatory for established businesses (since 2024), so invoices must be issued electronically via ANAF using the RO_CIUS format. From 1 July 2026 enforcement fully covers small businesses too.
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RON and 21% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Romania