RO e-Factura and foreign clients: what Romanian companies report and what they do not

A Cluj-Napoca engineering services company issues about 50 invoices a month. The ones to Romanian clients are uploaded to ANAF's SPV system as XML through RO e-Factura, within five working days. The ones to clients in Germany, Italy and the US go out as PDFs, and their data reaches ANAF another way.

RO e-Factura

Romania moved quickly on e-invoicing. B2B invoices between Romanian-established companies have been mandatory in RO e-Factura since January 2024, with penalties from mid-2024. B2C invoices followed in 2025.

Each invoice is created in the national XML format (RO_CIUS, based on the European standard) and uploaded to the SPV (Spațiul Privat Virtual). ANAF validates it and makes it available to the buyer. The deadline is five working days from issue.

Foreign clients

The mandate centres on domestic transactions. For invoices to clients established abroad, companies typically send the invoice directly to the client in the format the client accepts, while the transaction is declared through returns:

• D390, the recapitulative statement, lists intra-EU supplies to VAT-registered businesses by VAT number.
• The VAT return reflects all sales, domestic and foreign.

ANAF has changed the scope of e-Factura several times since 2022, including for some cross-border cases. Confirm the current rules with your accountant before you change how you invoice foreign clients.

VAT wording and currency

For most services to EU businesses, the invoice shows no Romanian VAT, includes both VAT numbers and states that the reverse charge (taxare inversă) applies. For non-EU businesses, it states the service is not taxable in Romania.

Invoices can be in euros or dollars. VAT amounts, where shown, also appear in lei at the rate the law specifies, usually the BNR rate.

Getting paid

German and Italian clients pay a euro IBAN by SEPA. American clients asked to pay a Romanian IBAN send an international wire, which can arrive short and, into a lei account, is converted at the bank's rate. US account details in the company's own name let American clients pay by ACH, in full.

Paying into Romania: the local rail

Source: TRANSFOND: instant payments. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet does not upload invoices to the SPV; your invoicing software does that. A Rivet business account handles foreign collections: US account details on every plan, euro details with an IBAN and sterling details from the Growth plan, payments matched to invoices, and conversions at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.