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:
6323
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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