e-Factura in Romania: the complete guide (rules, deadlines, steps)

e-Factura (the national RO e-Factura system) is the mandatory way companies in Romania report invoices to ANAF, through SPV (the Virtual Private Space). Emailing a PDF is no longer enough: the invoice must be transmitted electronically, in a standardized format, and the „official” copy is the one in the ANAF system.

This guide explains, in plain terms, what e-Factura is, who must use it, by what deadline it must be sent, what format it uses and how you actually send an invoice to SPV.

What e-Factura (RO e-Factura) is

RO e-Factura is the platform where the issuer uploads the invoice in a structured electronic format, ANAF validates it, applies the Ministry of Finance electronic seal, and the recipient can download it from SPV. In effect, the state becomes the „intermediary” through which the invoice flows.

The key difference from a classic invoice: an electronic invoice is not a PDF. It is an XML file containing structured data (issuer, customer, lines, VAT, totals), so it can be read automatically by any system. The PDF is only a visual representation for humans.

Who must comply and from when

• B2G (to public institutions) — the first segment to enter the system.
• B2B (between companies, taxable persons established in Romania) — mandatory since 1 July 2024. All invoices issued between companies must be sent through RO e-Factura.
• B2C (to individuals) — phased in gradually starting in 2025.

In short: if you are a company in Romania and you issue invoices to other companies, you are required to send them to SPV. The obligation does not depend on company size.

The deadline: 5 calendar days

The invoice must be sent to RO e-Factura within a maximum of 5 calendar days from the issue date. It is a short, fixed deadline — which is why sending automatically, straight from your invoicing software, matters enormously: it removes the risk of forgetting or missing the deadline.

Missing the transmission deadline is an offence and can be fined, with amounts differentiated by taxpayer category (large, medium, small). That is why the practical recommendation is: send the invoice to SPV on the same day you issue it.

What format an e-Factura uses (XML UBL RO_CIUS)

The required format is XML UBL 2.1, following the national RO_CIUS specification — the Romanian adaptation of the European standard EN 16931. RO_CIUS imposes additional rules specific to Romania (e.g. VAT codes, mandatory fields, CUI format, addresses).

If the file does not follow these rules, ANAF rejects it at validation. That is why you cannot simply „export some XML” — it must be RO_CIUS compliant. Dedicated software automatically generates the correct XML, with all mandatory fields (BT terms) filled in.

How to send an invoice to SPV — step by step

1. You issue the invoice in your invoicing software (customer, products/services, VAT rates, series and number).
2. The software generates the RO_CIUS XML from the invoice data.
3. The XML is uploaded to SPV through the ANAF interface (API), on behalf of your company.
4. ANAF validates the file. If compliant, it assigns an identifier and applies the Ministry of Finance seal.
5. The invoice becomes available in SPV, where the customer can download it.

With facturifirma, steps 2–4 happen automatically: after you issue the invoice, you send it to SPV with a single click (or automatically, on issue), and the app then checks the status (accepted / rejected) and shows you the result.

What happens after sending

After upload, the invoice goes through ANAF validation, which can take from a few seconds to a few minutes. The result can be:

• Accepted — the invoice receives an ID and the electronic seal; this is the official copy.
• Rejected — the file has errors (structure or RO_CIUS rules). You receive an error message, correct it and resend.

It is important to check the status, not just send: an invoice „sent but rejected” is not considered transmitted. Good software polls the status automatically and alerts you when an invoice has been rejected.

How you connect to SPV

To transmit invoices, the company must be enrolled in SPV and authenticated with a qualified digital certificate. Once enrolled, authentication to the ANAF API is done via OAuth, based on that certificate.

With facturifirma, you connect only once: the app generates the ANAF authorization link, you (or the accountant who holds the certificate) approve access, and from then on invoices are sent automatically, without touching the certificate for each invoice. If the certificate is with your accountant, you can copy a link and send it to them for approval.

How facturifirma simplifies e-Factura

• Correct RO_CIUS generation — the XML is built automatically, compliant, for every invoice.
• Send to SPV with one click — or automatically on issue, if you enable the option.
• Status checking — automatic polling: you see immediately whether an invoice was accepted or rejected.
• e-Factura inbox — download invoices received from suppliers straight from SPV and record them as expenses.
• Connect once — including the „link for the accountant” flow when they hold the certificate.

The result: you meet the obligation and the 5-day deadline with no manual effort, straight from the software you already use to issue invoices.