How to Issue Your First Correct Invoice: A Step-By-Step Guide for Companies

Your first invoice looks complicated, but it has a clear structure. This guide shows what it must contain, how you number it, which VAT rates to use, and how you send it through e-Factura — correctly from the start.

What an invoice must contain

A compliant invoice includes:

• the supplier — name, CUI, Trade Register number, address, (IBAN/bank);
• the customer — name, CUI, address;
• the invoice’s series and number;
• the date of issue (and, where applicable, the due date);
• the lines — description of the product/service, quantity, unit price, VAT rate, value;
• the totals — base, VAT by rate, total payable.

For B2B, the invoice must also be transmitted through RO e-Factura (SPV), within 5 days.

Series and number

Invoices are numbered in series, with consecutive numbers, without gaps. Each document type (invoice, proforma, receipt, delivery note) has its own series. Invoicing software automatically assigns the next number, so you don’t end up with duplicates or gaps.

See also the dedicated guide: invoice series and number.

VAT rates

You choose the correct rate for each line (e.g. the standard rate, the reduced rate, 0%) and, where applicable, the special regime (reverse charge, exempt). The wrong rate means wrong VAT — and discrepancies in your VAT return.

How you send it through e-Factura

After you issue the invoice:

1. the software generates the RO_CIUS XML;
2. it sends it to SPV (with one click or automatically on issue);
3. ANAF validates it and, if compliant, applies the seal;
4. you check the status (accepted/rejected).

See the full guide: e-Factura step by step.

How it works in facturifirma

In facturifirma you fill in the invoice like a simple form: you choose the client (the data can be auto-filled from the CUI, sourced from ONRC/ANAF), add the products, and the series/number, VAT and totals calculate themselves. At the end, you send the invoice through e-Factura directly from the app. Your first invoice takes a few minutes — and it’s compliant from the start.