How do you send an invoice through e-Factura in 2026?

Who is required, the transmission deadline, the XML format and the steps to send through ANAF SPV.

To send an invoice through e-Factura, the invoice must be generated in a structured electronic format (XML UBL 2.1 following the CIUS-RO schema), signed and uploaded to the National RO e-Factura System from ANAF’s online taxpayer portal (SPV). In practice, you issue it in a billing program connected to ANAF and the program transmits it automatically; ANAF assigns it an upload index and validates it, after which the invoice is officially communicated to the buyer.

In 2026, e-Factura is mandatory for both B2B transactions (between companies) and B2C transactions (to individuals). The transmission deadline is 5 working days from the invoice issue date.

Who is required to use e-Factura

The RO e-Factura system is mandatory for economic operators established or registered for VAT purposes in Romania. The B2B obligation applies from 1 July 2024, and the B2C obligation from 1 January 2025.

From 2026, the scope has also been extended to individuals carrying out economic activities based on their personal numeric code (CNP) (for example photographers, content creators, other independent providers), who must register in the RO e-Factura Register and transmit their invoices through the system.

The transmission deadline

From 1 January 2026, invoices are transmitted within a maximum of 5 working days from the issue date (previously it was 5 calendar days). The deadline applies to both B2B and B2C and is calculated from the first hour of the first working day until the last hour of the fifth working day.

Failing to transmit on time is a contravention, and in B2B relationships the legislation also provides an additional penalty calculated relative to the invoice value. For the exact deadlines and fines that apply to your company, check the official ANAF e-Factura page.

What format the invoice must have

The electronic invoice must be in XML UBL 2.1 format, following the CIUS-RO schema (the Romanian extension of the European standard EN 16931). It is not a PDF: it is a structured file that ANAF can validate automatically, field by field.

A compliant billing program generates this XML automatically from the invoice data and signs it digitally, without you needing to write the XML manually.

The steps to send through ANAF SPV

  • Issuing the invoice with all mandatory fields (parties, CUI, VAT rates, totals).
  • Automatically generating the XML UBL 2.1 / CIUS-RO file.
  • Authenticating in SPV with a qualified digital certificate (or through the program’s connector).
  • Uploading the invoice — ANAF returns an upload index (id_solicitare).
  • ANAF validation: if it is ok, the invoice receives a receipt; if not, you get the errors to correct.

How BIWizz helps you with e-Factura

In BIWizz, you tell the AI agent Wizzy what you want to invoice, and it prepares the draft invoice, calculates the totals and VAT rates and brings it to you for review. After approval, BIWizz handles the technical part: generating the CIUS-RO XML and transmitting it through the ANAF SPV connector.

Invoices received in SPV are synced automatically back into your workspace, so you have in one place both what you have issued and what you have received — without manually logging into the ANAF portal.

Frequently asked questions

Is e-Factura mandatory for B2C in 2026?

Yes. e-Factura is mandatory for B2C from 1 January 2025, and in 2026 the obligation continues and even extends to individuals carrying out economic activities based on their personal numeric code (CNP).

How quickly must an invoice be transmitted through e-Factura?

From 1 January 2026, the deadline is 5 working days from the invoice issue date, for both B2B and B2C.

What format does the electronic invoice have in Romania?

XML UBL 2.1 format following the CIUS-RO schema, compatible with the European standard EN 16931. It is not a PDF, but a structured file that ANAF can validate automatically.

Do I need a digital certificate for e-Factura?

Yes, a qualified digital certificate is needed to authenticate in SPV and sign the invoices. A billing program connected to ANAF can handle the transmission on your behalf.

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