From 1 January 2026 the general RO e-Factura transmission deadline is 5 working days from invoice issuance, applying to both B2B and B2C. Businesses with annual turnover below EUR 500,000 were not subject to full enforcement until 1 July 2026. The submission window is the operational risk: it is short enough that batch-at-month-end processes fail it, and ANAF treats late transmission as non-compliance rather than a filing nicety. e-Factura sits alongside two adjacent obligations that draw on the same data — SAF-T (D406) periodic reporting, monthly or quarterly, and e-Transport for movements of high-fiscal-risk goods, which must be declared before goods leave the warehouse. ANAF's stated aim is a permanent digital control layer built on real-time data.
RomaniaRO e-FacturaSAF-Te-TransportANAFEU
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