e-Factura in Romania and Moldova: what your business software needs to handle

In Romania, e-Factura is now part of daily invoicing for almost every company. In Moldova, the State Tax Service system is mandatory for some taxpayers and transactions, and a wider obligation has been announced. For business software both mean the same thing: an invoice is no longer a document you print or email, it is structured data that must pass through a government system.

This article summarises the rules as we checked them in October 2026, then lists what your software must handle. It is general information, not legal or tax advice, so confirm the details that apply to your company with your accountant.

Romania: RO e-Factura

Legal basis and scope

The national system RO e-Factura was set up by Government Emergency Ordinance (OUG) 120/2021 and is operated through ANAF, the national tax administration. Invoices to public authorities were the first step. Law 296/2023 made the system mandatory for domestic B2B invoices from 1 January 2024. From 1 January 2025, companies established in Romania must also send their domestic B2C invoices through the system.

The scope keeps being adjusted. OUG 89/2025 clarified, among other things, that fiscal receipts meeting the conditions of a simplified invoice and intra-Community supplies where the buyer provides a VAT code from another member state are excluded, and added an obligation to upload invoices for supplies to companies not established in Romania but registered there for VAT. The rules for individuals who invoice under their personal numeric code (CNP) changed twice: OUG 89/2025 required them to register, and Law 88/2026, published at the end of May 2026, made the system optional for most of them. If your customers include individuals, foreign companies or special regimes, check exactly which invoices must be sent.

Format

An e-invoice is an XML file that follows the European standard EN 16931 and the Romanian national rules known as CIUS-RO, approved by Ministry of Finance Order 1366/2021. In practice most systems use the UBL 2.1 syntax. A PDF is not an e-invoice. Under the ANAF procedure, the original invoice is the XML file together with the electronic signature of the Ministry of Finance that confirms it was received in the system.

SPV and access

Companies access the system through SPV (Spatiul Privat Virtual), the online taxpayer account, using electronic identification such as a qualified digital certificate. Invoicing and accounting software usually connects through the web services that ANAF provides for upload, status checks and download, with an authorisation tied to the company's certificate.

Submission deadline

Since 1 January 2026, under OUG 89/2025 (published in the Official Gazette no. 1203 of 24 December 2025), an invoice must be sent within 5 working days from its issue date, and no later than 5 working days after the legal deadline for issuing it. Until the end of 2025 the limit was 5 calendar days. Some guides and websites still show the old rule, so make sure your software and your team use the current one.

Penalties

Late or missing submission is sanctioned with fines that depend on the size of the taxpayer. The amounts and their application dates have changed more than once since 2024, so check the current figures with your accountant rather than relying on an older article.

RO e-Transport

Romania also runs RO e-Transport, a separate system for declaring the road transport of certain goods. If your software handles logistics or deliveries, treat it as a separate integration with its own rules and codes.

Moldova: e-Factura of the State Tax Service

The e-Factura information system is administered by the State Tax Service (SFS) and has been available to businesses on a voluntary basis for more than a decade. Invoices are signed electronically, and the buyer can see and accept them in the system.

For some taxpayers it is already mandatory. Article 117 of the Fiscal Code requires taxpayers included in the SFS list of mandatory e-Factura users to issue electronic tax invoices. For public procurement, Law 187/2025 amended the same article: since 18 July 2025, suppliers performing contracts under the public procurement laws must issue an electronic tax invoice to the buyer, with exceptions such as electricity, heat, natural gas, electronic communications, communal services and certain classified defence contracts.

A wider mandate has been announced. International tax publications reported in 2025 a Ministry of Finance plan for a pilot phase from January 2026 and a full mandate from October 2026. At the time of writing we could not confirm on official Moldovan sources which businesses are now covered and from which date, so check the current status with the SFS or your accountant before planning your rollout.

For software integration, the SFS publishes a guide for connecting accounting systems. It describes web service methods to send invoices, check their status and read logs. Invoices sent this way are then signed by an authorised user in the web interface, and each invoice moves through statuses from draft to sent and accepted by the buyer.

What your business software needs to handle

Generate valid XML

The software must produce a complete, structured invoice: correct tax identifiers, VAT categories and exemption reasons, units of measure, currency, totals that add up to the cent.

Validate before sending

Run the same checks the authority runs before you submit. Fixing a missing field before sending is much cheaper than after a rejection close to the deadline.

Submit through the API and read the response

Sending is only half the job. The software must record the upload identifier, check the processing status, and store the confirmation or the error messages.

Download received invoices

Supplier invoices also arrive through the system. The software should download them regularly, match them to purchase orders and pass them to approval. Under the ANAF procedure, files stay available for download for a limited period (60 days), so do not depend on the portal as your archive.

Store and archive

Keep the signed XML, the confirmation and a readable version, linked to the accounting entry, for the retention period your accountant confirms.

Map to accounting

Each sent and received invoice must create or match the right accounting entries, with the correct accounts, VAT treatment and cost centres.

Handle errors and corrections

A rejected invoice must go back to the person who can fix it, with a clear message. A sent invoice is not edited: it is corrected with a new document, such as a reversal or a correcting invoice. Your software should support that flow and keep the link between the documents.

Multi-company and multi-country

Groups with companies in Romania and Moldova need separate credentials, numbering, formats and rules per company, but one view of the status. Design for this from the beginning, because adding it later is expensive.

How NOWANI TECH can help

We build and connect invoicing modules, integrations with RO e-Factura and the Moldovan e-Factura system, and the archiving and accounting mapping around them. We work with your accountant on the rules and handle the technical side: XML generation, validation, submission, status tracking and error handling. If your current software leaves too much manual work around e-invoicing, get in touch.