The BNR Exchange Rate on an Invoice: How to Apply It Correctly to Foreign-Currency Invoices

When you issue an invoice in a foreign currency (EUR, USD, etc.), you need the leu equivalent for fiscal records — and this is calculated using the BNR exchange rate. This guide explains which rate you use, on which date, and how it appears on the invoice.

Which rate you use and on which date

The usual rule: the BNR rate valid on the invoice’s issue date (in certain situations, on the date VAT becomes chargeable). The rate changes daily, so the date matters.

Why you need the leu equivalent

Even if the invoice is in foreign currency, the taxable base and VAT must also be expressed in lei, for reporting (sales journal, VAT return). Without the correct rate, the leu values — and implicitly the reported VAT — come out wrong.

Margin on the rate (optional)

Some companies add a small margin to the BNR rate for the conversion. It’s a business option, but it must be used transparently and consistently, so as not to create unjustified discrepancies.

How it works in facturifirma

facturifirma automatically retrieves the BNR rate from its own rate cache (updated daily) and applies it to foreign-currency invoices — calculating the leu equivalent for the base and VAT. You can optionally configure a margin on the rate. This way, a foreign-currency invoice automatically has the correct leu equivalent, ready for reporting.