e-Factura calendar — from voluntary B2G 2022 to universal B2B 2025

Romania deployed its e-Factura mandate in four waves over four years — exceptionally fast at European scale. From initial voluntary use in late 2021 to universal B2B on 1 January 2025, the country moved in under 40 months from embryonic e-invoicing to one of the strictest CTC models in the Union.

Key dates 2022 → 2026

Wave 1 — B2G mandatory (1 July 2022)

First operational tier of the mandate. Every invoice issued to an autoritate contractantă (public institution within the meaning of Legea 98/2016 on public procurement) must transit through e-Factura. This covers:

• Central administration: ministries, agencies, regulators, ANAF itself as buyer.
• Local administration: consilii județene (county councils), primării (town halls), instituții publice subordonate.
• Autonomous bodies and public companies: CFR (railways), Hidroelectrica, Romgaz, municipal water / heating / transport companies.
• Non-economic public institutions: state universities, research institutes, public hospital system.

All invoices issued to these entities must be in RO_CIUS UBL format and transit through ANAF. The recipient retrieves them via their institutional SPV account.

High-fraud sectors

In parallel with B2G, OUG 120/2021 as amended by Legea 139/2022 imposes from 1 July 2022 the use of e-Factura for six sectors identified by ANAF as high VAT-fraud risk:

• Liquid fuels (petrol, diesel, LPG, kerosene) — NC codes 2710. Following massive carousel fraud 2018-2021.
• Fresh fruits and vegetables — NC codes 0701-0814. Following ANAF audits 2020-2021 revealing massive uncollected VAT.
• Clothing and footwear — NC codes 6101-6404. Targeting undeclared low-cost Asian import channels.
• Mineral water and soft drinks — NC codes 2201-2202.
• Alcoholic beverages — beer, wine, spirits, NC codes 2203-2208.
• New construction — sale of new buildings (livrare nouă) between VAT taxpayers, construction services.

Wave 2 — B2B intra-community (1 July 2024)

Legea 296/2023, known as the "austerity law" published on 26 October 2023, adds to the e-Factura base every intra-community B2B operation:

• IC supplies: B2B sales from a Romanian VAT taxpayer to a VAT taxpayer in another EU Member State — already declared on D390 but now duplicated with an e-Factura flow.
• IC acquisitions: purchases by a Romanian taxpayer from an EU supplier. The invoice issued by the foreign supplier remains in its country's format, but the Romanian taxpayer must declare in parallel an autoinvoice in RO_CIUS.
• Tolerance period: 1 July 2024 → 31 December 2024, no penalty for non-issuance. Beyond that, normal OUG 87/2024 penalties.

Wave 3 — B2B universal (1 January 2025)

The major milestone of the Romanian calendar. All domestic B2B operations between Romanian VAT taxpayers must transit through e-Factura, with no sectoral exception:

• Universality: every invoice issued between two Romanian CIFs. No turnover threshold, no exemption for micro-businesses (except PFA / II / IF status — see VAT page).
• Grace period: 1 January 2025 → 31 March 2025, warnings only for non-issuance. From 1 April 2025, OUG 87/2024 penalties apply in full.
• Buyer penalty cumulation: a Romanian specificity, the buyer who books a B2B invoice not issued via e-Factura incurs a penalty of 15% of the invoice value (art. 13¹ OUG 120/2021). This is a downstream-control incentive mechanism for buyers.

e-Transport — since 1 July 2022

e-Transport is the mandatory companion document for high-value goods (> €500K in 2024, lowered to €250K in 2025 per OUG 115/2023) crossing Romanian borders. It is triggered by a UIT (Unique Internal Transport) code assigned by ANAF before transport departure:

• Launch: 1 July 2022 (parallel with B2G e-Factura).
• 2024 scope: import/export goods > €500K.
• 2025 scope: import/export goods > €250K + all intra-Romanian stock transfers > €100K (per OUG 115/2023).
• e-Factura articulation: every UIT code must be referenced in the RO_CIUS e-Factura invoice via the cac:OrderReference/cbc:ID field.

See dedicated e-Transport page for technical detail.

After 2026 — B2C and outlook

• Optional B2C 1 July 2025. For transactions > 1,500 RON (~€300) at consumer request. Low adoption observed by end of 2025 (~3% of B2C transactions).
• Mandatory B2C considered for 2027. MFP impact study under way, articulation with electronic fiscal cash registers and e-Sigilii.
• RO_CIUS evolution: alignment expected on EN 16931 version 1.2 (already partially integrated in V1.0.1).
• PEPPOL interoperability: ANAF announced in March 2025 joint work with OpenPEPPOL to expose e-Factura as a PEPPOL Authority — target 2027.

Cross-links

• Romania hub — full e-Factura ANAF
• e-Factura — pure RO_CIUS clearance
• SPV — Spațiul Privat Virtual
• RO_CIUS — UBL 2.1 customization
• Romanian VAT regimes
• e-Transport — companion document
• e-Sigilii — fiscal seals
• OUG 120/2021 — official text
• Legea 296/2023 — tax reform