e-Factura for PFAs and small companies: a usage guide
In short
Since 2026, the RO e-Factura system is mandatory for all invoices issued by economic operators in Romania — B2B, B2C and B2G. Invoices are transmitted through the SPV portal in XML format within 5 working days of issuance, and the official copy of an invoice is the XML validated by the Ministry of Finance. Failing to transmit is fined between 1,000 and 10,000 lei depending on taxpayer size, plus 15% of the invoice value in B2B relations.
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In just a few years, e-Factura went from pilot project to the backbone of invoicing in Romania: since 2026, practically every invoice issued by an economic operator — to another business, to the state or to consumers — must pass through the national RO e-Factura system. For a PFA or a small company, the good news is that once access is set up, the routine is simple and entirely free.
How it works, in short
The invoice is no longer the PDF you send the client, but an XML file in a standardised format, transmitted to ANAF through SPV. The system validates it automatically and applies the Ministry of Finance’s electronic seal — from that moment the ‘original’ invoice exists. The client downloads it from the system (or receives it via their invoicing software); the PDF remains a visual courtesy.
Common beginner mistakes
- Leaving transmission for the last day — if the XML fails validation, you can miss the 5-working-day deadline. Transmit right after issuing.
- Booking invoices received by e-mail — in B2B, if the supplier did not send the invoice through the system and you book it anyway, the 15%-of-value sanction targets you as recipient too. Always check SPV.
- Mixing up your personal SPV account with the business one — the PFA uses its own CIF, not your CNP; make sure you are enrolled for the right tax code.
Steps to follow
- Get access to SPV. Companies enrol in the Virtual Private Space with a qualified digital certificate (from an accredited provider). PFAs and individuals can also enrol without a certificate, using a username and password, via video identification or at an ANAF counter.
- Choose how you issue invoices. Two options: the free web application provided by the Ministry of Finance (fine at low volumes) or a commercial invoicing tool integrated with the e-Factura API, which generates and transmits the XML automatically — much more convenient if you invoice regularly.
- Issue the invoice and transmit it. The invoice is drawn up in the standard electronic format (UBL XML) and transmitted to RO e-Factura within at most 5 working days of issuance — the deadline runs from the working day after issuance, and if the last day falls on a non-working day it extends to the next working day.
- Check validation. The system validates the XML automatically; if it passes, it receives the Ministry of Finance's electronic seal — that is the original invoice. If it has errors, you get an error message and must correct and resend.
- Download received invoices and archive. Invoices from your suppliers are downloaded from SPV too (or automatically, via your invoicing software). Archive the sealed XMLs — they are the supporting documents, not the PDFs received by e-mail.
Required documents
- Qualified digital certificate — mandatory for companies; optional for PFAs (which can enrol with username and password)
- Tax identification details (CUI/CIF)
- Invoicing software with e-Factura integration (optional, but recommended at higher volumes)
Costs
| What you pay | Cost | Notes |
|---|---|---|
| Using RO e-Factura and the MF application | Free | The Ministry of Finance web application costs nothing |
| Qualified digital certificate | Variable (annual subscription) | Needed by companies for SPV; prices differ between accredited providers |
| Invoicing software with e-Factura integration (optional) | Variable (monthly subscription) | Automates transmitting and downloading invoices |
| Fine for late transmission | 1,000 – 10,000 lei | 1,000–2,500 lei small taxpayers and individuals; 2,500–5,000 lei medium; 5,000–10,000 lei large; in B2B, 15% of the invoice value is added |
Fees change over time. Always check the current amounts on the official websites listed under “Official sources”.
How long it takes
Transmitting an invoice takes under a minute with integrated software and a few minutes in the free application. The legal transmission deadline is 5 working days from issuance; validation usually takes minutes.
Frequently asked questions
Are PDF invoices sent by e-mail still valid?
Only as an informational copy. Between businesses, the official invoice is the XML transmitted through RO e-Factura and sealed by the Ministry of Finance; a recipient who books a B2B invoice received only by e-mail risks the 15%-of-value sanction themselves.
I am an individual with a CNP, not a registered business — am I obliged to use e-Factura?
Registered economic operators (PFAs with a CUI, companies) fall under the obligation. Individuals identified by their personal numeric code are not obliged — they can use the system optionally, by joining the optional RO e-Factura Register, effective from the first day of the following month.
What do I do if an invoice is rejected with errors?
Correct the data and resend the XML. A rejected invoice does not count as transmitted, so the 5-working-day clock keeps ticking — do not leave transmission for the last day.
How do receipts and sales to consumers work?
From 2026, invoices issued to consumers (B2C) also go through e-Factura. A simple fiscal receipt remains a receipt — the obligation concerns invoices; if the customer requests an invoice, it enters the system.
Can I handle e-Factura without an accountant?
Yes, especially as a low-volume PFA: the free MF application plus SPV are enough. Invoicing software with automatic integration removes the risk of missing the 5-working-day deadline though — worth it beyond a few invoices a month.