The RO e-Factura system became, from 2024, the standard channel for transmitting invoices between taxable persons established in Romania, and from 2026 the obligation also extends to transactions with certain individuals and non residents registered for VAT purposes in Romania.
From 2026, the deadline for transmitting invoices in the RO e-Factura system is, in general, 5 working days from issuance, but no later than 5 working days after the legal issuance deadline, with the calculation made in accordance with European rules on procedural time limits.
The RO e-TVA system generates the prefilled VAT return, and ANAF sends compliance notifications where significant discrepancies appear compared with the filed return; from 2026 the notification is primarily informational, the obligation to respond and fines for failure to respond being removed, however the risk of tax audit remains if discrepancies are not justified.
For taxpayers, good VAT governance means aligning internal flows (invoicing, VAT journals, stock records) with the data transmitted via e-Factura, e-Transport and e-TVA, using periodic reconciliations and documenting decisions where tax treatments are debatable.
