ABC in Entrepreneurship I: RO e-Invoice, the first step toward fiscal digitalization

The recent transformations in the Romanian business environment are pushing more and more entrepreneurs toward digitalization. Among the changes with the greatest impact are those related to fiscal digitalization. For many companies, RO e-Invoice is the entry gate into this new and complex universe.

Initially met with scepticism, the RO e-Invoice system has become an essential pillar in modernizing the interaction between businesses and the state. For many entrepreneurs, it represented their first real contact with an official digital tool for fiscal reporting. Although adaptation hasn't always been easy, the gradual introduction of mandatory use has helped more companies understand the benefits of automation and transparency.

From Rumour to Reality: How the system was received

From its very launch, RO e-Invoice stirred lively debates in the business community. Introduced in 2021 as an optional system, it gradually became mandatory for an increasing number of taxpayers, culminating in its general use across B2B, B2G, and B2C transactions by 2025.

Many companies did not take advantage of the grace period to prepare and are now scrambling to catch up. Without compliance, the risk of sanctions and reporting errors increases significantly.

What exactly is RO e-Invoice?

RO e-Invoice is a digital platform through which all invoices issued by companies are sent to ANAF (the National Agency for Fiscal Administration) in XML format. Whether you use the free state-provided application or an integrated invoicing software, the goal remains the same: for tax authorities to receive real-time information about economic transactions.

To use the platform, you need access to SPV (Private Virtual Space) and a digital signature. If your invoicing system is not directly integrated with RO e-Invoice, you must manually generate the XML file and upload it into the SPV.

In simple terms: any company or authorized individual issuing invoices must use RO e-Invoice for their B2B, B2C, or B2G transactions.

The rollout timeline

The transition to mandatory use happened gradually:

• 2022 – the system applied only to certain products and operations;
• 2024 – it became mandatory for all B2B relationships;
• 2025 – the system extends to B2C relationships.

Thus, RO e-Invoice is becoming a central instrument for fiscal reporting across all businesses, regardless of size or industry.

Key deadlines and common challenges

A crucial aspect of compliance is the invoice submission deadline. The issuer has five calendar days to upload the invoice to the system, according to Government Emergency Ordinance (GEO) 120/2021, Article 10(7). The absence of a clear initial procedure led to confusion, prompting ANAF to issue clarifying communications.

Many entrepreneurs encountered difficulties during implementation. Whether due to limited technical tools or insufficient information, some treated the system superficially. As a result, collaboration with tax and IT experts is becoming essential to ensure proper compliance with new regulations.

How to adapt more easily

Adopting RO e-Invoice should not be seen as a burden, but as an opportunity. Automating the process can lead to:

• Reduced errors;
• Saved time;
• Better fiscal control;
• Enhanced transparency in relations with partners and authorities.

If you're just starting or still facing challenges, seek guidance from professionals. Fiscal digitalization doesn't happen overnight, but with the right information and partners, it can become a strong ally for your business.

FAQ about RO e-Invoice

1. Who must use RO e-Invoice?

All companies (SRL, SA, PFA, II etc.) that issue invoices in B2B, B2G, or B2C relationships.

2. Do I need special software?

Not necessarily. You can use the ANAF application or any invoicing software integrated with RO e-Invoice.

3. What happens if I don't send the invoice on time?

You risk fines and noncompliance. The deadline is five calendar days from the date of issuance.

4. Do I need a digital signature?

Yes, it is mandatory to access SPV and sign documents sent to ANAF.

5. Where can I check if my invoice was accepted?

In your SPV account. The system displays a validation or rejection message after the XML file is uploaded.

6. Does RO e-Invoice replace traditional paper invoices?

Yes. For regulated transactions (B2B, B2G, B2C), the invoice sent through the RO e-Invoice system is the official document recognized by ANAF.

Useful resources

• GEO 120/2021 – regarding the administration of the RO e-Factura system
• Fiscal Code (Law 227/2015)