What an Invoice Must Contain: The Mandatory Elements

A correct invoice means, first of all, a complete invoice. The Fiscal Code requires a set of elements without which the document is not valid — and in e-Factura, a missing mandatory field leads directly to rejection by ANAF.

The mandatory elements

• The document title — “Invoice” and, where applicable, the series mention.
• The series and number — consecutive, without gaps. See the guide on series and number.
• The issue date (and, if different, the delivery/performance date).
• The supplier’s data — name, CUI/CIF, Trade Register number, address.
• The customer’s data — name, CUI/CIF (for B2B), address.
• The description of the products/services — name, quantity, unit of measure.
• The unit price excluding VAT and the value of each line.
• The VAT rate applied and the VAT amount, broken down by rate.
• The total excluding VAT, the VAT, and the total payable.
• The currency — and for foreign-currency invoices, the exchange rate and the leu equivalent of the VAT.

Special mentions, where applicable

• “Reverse charge” — for reverse-charge operations.
• “VAT on collection” — if you apply this regime. See the guide on VAT on collection.
• “VAT exempt” and the legal basis — for exempt operations.
• The identification data of the individual buyer for B2C sales through e-Factura.

What is no longer mandatory

A signature and a stamp are no longer required. An invoice is valid without them — what matters is the identification elements and the accuracy of the data.

How facturifirma helps

In facturifirma, the invoice form contains all the mandatory fields, and your company’s and the client’s data are auto-filled from the CUI (retrieved from public registries). When issuing through e-Factura, the app validates the structure before sending, so you catch missing fields locally, not through rejection by ANAF.