Tracker
Romania is one of the EU's continuous-transaction-controls pioneers, and it moved fast. RO e-Factura is a clearance system: invoices are cleared through the central platform run by the tax authority and the Ministry of Finance before they are valid between the parties. Around it sits a wider digital ecosystem, including the RO e-TVA pre-filled VAT return and SAF-T reporting through the D406 declaration.
The build-out ran in tight succession. Business-to-government e-invoicing came first, in 2020, under Law 199/2020 and the European standard EN 16931. The B2B reporting obligation began on 1 January 2024 under Law 296/2023. Six months later, on 1 July 2024, full B2B mandatory e-invoice exchange through the system took effect, and paper and PDF invoices stopped being valid between taxable persons. Business-to-consumer invoicing, voluntary from July 2024, became mandatory on 1 January 2025.
That sequence took Romania from no mandate to clearance across B2G, B2B and B2C in roughly a year, one of the quickest rollouts on this tracker.
A note on sources and on the moving parts. The core e-Factura dates here are verified through the European Commission's official eInvoicing country page, which cites the underlying Romanian law, because the national ministry pages were unreachable during verification. The exact current dates for RO e-TVA and SAF-T, and a reported 2026 transmission-window change, were not confirmed against a primary source and should be checked directly with the authority.
| Field | Value |
|---|---|
| Mandate | RO e-Factura (with RO e-TVA and SAF-T / D406) |
| Model | Clearance (central SPV platform) |
| Status | Live |
| Scope | B2G, B2B and B2C |
| B2G | 2020 (Law 199/2020) |
| B2B | 1 January 2024 (reporting), 1 July 2024 (full exchange) |
| B2C | 1 January 2025 |
| Last verified | 16 July 2026 |
European Commission, eInvoicing in Romania: ec.europa.eu/digital-building-blocks. ANAF programme page: anaf.ro.