From 1 January 2026, Romania requires all B2B, B2C, and B2G invoices to be transmitted through the RO e-Factura system, with B2B and B2C invoices due within 5 working days, and B2G invoices payable only if submitted via e-Invoice.
Non-compliance triggers tiered fines by taxpayer size and, in B2B cases, a 15% penalty of the invoice value for issuers or recipients handling invoices outside the system, making e-Invoice fully mandatory rather than optional.
Romania e-Invoice Rules in 2026: Deadlines and Fines
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
4731
Content accuracy validation date:
10.02.2026
Content accuracy validation time:
09:00h
From January 1, 2026, all businesses and individuals must send invoices through Romania’s e-Invoice (e-Factura) system. The obligation applies to B2B, B2C and B2G transactions. Failure to comply can result in fines.
Important points:
- B2B and B2C invoices must be sent via e-Invoice within 5 working days,
- B2G invoices must be sent via e-Invoice or they cannot be paid,
- Fines depend on the size of the taxpayer,
- Rules are set by GEO 120/2021.
From January 1, 2026, invoices issued in B2B and B2C transactions must be transmitted via e-Invoice:
- Within 5 working days from the invoice issue date,
- Or within 5 working days from the legal invoice issuance deadline.
Only working days count (weekends and public holidays are excluded).
If one or more invoices are sent late:
-
Large taxpayers: 5,000–10,000 lei (≈ €1,000–2,000),
-
Medium taxpayers: 2,500–5,000 lei (≈ €500–1,000),
-
Small taxpayers & individuals: 1,000–2,500 lei (≈ €200–500).
In B2B transactions only:
- If the issuer does not send the invoice via e-Invoice, the fine is 15% of the invoice value,
- The same 15% penalty applies to the recipient if they receive and record a non-e-Invoice.
B2G invoices (business → government)
Transmission rules
- Invoices must be sent through e-Invoice,
- There is no explicit deadline, but…
A public authority may only pay an invoice if it was sent via e-Invoice.
If payment is made without an e-Invoice:
- Fine for the public authority: 500–1,000 lei (≈ €100–200),
- Any illegal payment must be recovered with interest and late-payment penalties.
Public institutions must:
-
Receive and download invoices from e-Invoice,
-
Process the invoice electronically,
-
Verify legality, accuracy and compliance.
From 2026, e-Invoice compliance is no longer optional in Romania:
- 5 working days is the standard deadline for B2B and B2C,
- No e-Invoice = no payment in B2G,
- Fines range from ~€200 to €2,000, plus 15% of invoice value in serious B2B cases.
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New event was created: Reminder - Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
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Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
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Author: Tara Nedeljković
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
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