e-Factura: How can all Businesses in Romania Easily Clear Invoices?

Send and receive cleared invoices without having to worry about the technical integration with e-Factura. 

By Ioana Ploesteanu, product marketing manager, Tradeshift

What are the latest updates for the e-Invoicing clearance mandate in Romania?

Updates on Romania’s E-Invoicing, E-Transport, and E-VAT mandates were introduced in the December 2nd Draft Ordinance, outlining new rules and deadlines for compliance.

E-Invoicing

• Simplified Invoices: Starting January 2025, simplified invoices will be subject to mandatory e-invoicing and reporting requirements.

• B2B E-Invoicing: Transactions with a place of supply outside Romania are explicitly excluded from the mandatory B2B e-invoicing requirement for established taxpayers.
• Intra-Community Deliveries: E-reporting will not be required for invoices related to intra-community deliveries of goods if the buyer provides a VAT number from another EU country, even if the buyer is VAT-registered in Romania.
• B2C Transactions: For B2C sales where the consumer does not provide a VAT ID, the e-invoice must use a 13-digit placeholder code consisting of zeros in place of the beneficiary’s VAT ID.

E-Transport

• Postponement of Penalties: Entities with Authorized Economic Operator (AEO) status will have additional time to comply with mandatory reporting of international transport. Penalties for non-compliance will now be enforced starting March 31, 2025.

E-VAT

Delay in Compliance Requirements: The deadline for submitting the compliance notification required under the e-VAT mandate, as well as the associated penalties, has been postponed to July 2025.

What is e-Factura and how does it work? 

• If you are planning to expand your business to Romania, you’ll need to know that e-factura is the Romanian government’s electronic invoicing system, aiming to streamline the invoicing process and combat tax evasion. It operates through the RO e-Factura platform, where businesses submit invoices electronically in a standardized format. Here’s how it works in steps:
  1. You, the B2B invoice issuer, create an electronic invoice in the specific format.
  2. You submit the invoice to the RO e-Factura platform.
  3. The platform validates the data and, if correct, digitally signs the invoice.
  4. You go to the platform and download the signed invoice.  
  5. You send it to your buyer, the entity that needs to receive your invoice, and it becomes the official record of the transaction.
  6. Your buyer receives it, verifies it, and hopes to have all the needed information to approve it and send it to payment 

What are your options to comply with the clearance mandate in Romania?

While the introduction of e-Factura, electronic invoices, and continuous transaction controls (CTC) offers benefits at a macro level, the process can feel like an added burden for accounts payable (AP) and accounts receivable (AR) teams.

For invoice issuers, it means learning a new platform and incorporating additional steps into your existing invoice creation and sending workflow.

On the buyer’s side, the cleared invoice you send may lack sufficient data for their systems to process it smoothly, creating a data gap. This delay can extend invoice processing times, potentially impacting how quickly your invoices are paid.

So, what are your options?

1. Option 1: Learn the new platform, navigate its technical documentation, connect to it yourself, and manually follow all the required steps.
2. Option 2: Use an e-Invoicing solution that handles the technical complexities for you, reducing the process from six steps to one. All you need to do is what you’ve always done: generate your invoice and send it to your buyer.

Sending and receiving B2B e-invoices in Romania. How Tradeshift simplifies the process.

With best-in-class solutions, like Tradeshift, you don’t have to worry about clearing the invoices before sending them to your buyers and going through all the steps.

You just generate your invoice and send it through our platform which manages the clearance flow for you. 

Directly input your first invoice in Tradeshift and get onboarded, easily collaborate and communicate with your buyers, and enrich documents for a faster transaction process.

You also get early payment options, so we’re not just helping you mitigate the changes imposed by the mandate, we’re offering you a better way to transact invoices and get paid. 

Unlike other platforms, Tradeshift offers value to both buyers (e-invoice receivers) and suppliers (e-invoice senders) – this is why we have onboarded over 1 million suppliers, crushing industry standards.

With Tradeshift as your e-Invoicing platform for clearance you will: 

• Eliminate the complexity of outbound clearance by leveraging Tradeshift’s expertise. 
• Avoid multiple investments. Tradeshift handles all integrations with clearance platforms, saving you time and money.
• Stay compliant with ever-changing clearance regulations. Tradeshift automatically updates to reflect the latest requirements.
• Benefit from a secure data exchange between you, your buyer, and the tax authority. Tradeshift acts as a trusted intermediary.

Tradeshift’s compliance coverage

What’s happening in Romania is part of a broader move towards e-Invoicing and e-Reporing of taxes that has been gathering momentum across the world over the past few years.

International companies operating in multiple jurisdictions should be looking at partners with experience and capabilities in other markets.

Tradeshift offers a proven compliance-as-a-service process, providing innovative solutions that empower customers like Air France, Disneyland Paris, and Schaeffler to drive their digital transformation while meeting e-invoicing and tax clearance mandates.

Currently, we deliver compliance-as-a-service in 70 countries, including a streamlined approach to managing tax clearance requirements in 12 countries and e-invoicing mandates globally.

We support compliance for countries with tax clearance or B2B e-invoicing mandates such as France, Romania, Malaysia, and Germany, with more European and APAC countries included in our roadmap.

To maintain compliance excellence, we continuously monitor emerging global regulations, ensuring our roadmap evolves to meet the needs of additional countries.

Notably, we are the only company offering cross-zone fapiao e-invoicing capabilities in China and among the first to achieve registered PDP (PDP immatriculée) status in France.

Ready to streamline tax compliance domestically and for cross-border document transactions? One platform is all you need.

Start sending and clearing your invoices with Tradeshift today.