Romania e-Invoice Rules in 2026: Deadlines and Fines

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.

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:

1. Large taxpayers: 5,000–10,000 lei (≈ €1,000–2,000),

2. Medium taxpayers: 2,500–5,000 lei (≈ €500–1,000),

3. 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:

1. Receive and download invoices from e-Invoice,

2. Process the invoice electronically,

3. 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.