Starting January 1, 2025, Romania's RO e-Factura system entered a new phase with major expansion into Business-to-Consumer (B2C). If B2B and B2G were already mandatory, 2025 is the year when almost any invoice issued in Romania must pass through ANAF's system.
[!IMPORTANT] Critical deadline: Starting July 1, 2025, substantial fines apply for failure to submit B2C invoices. The January 1 - June 30 period is a grace window (no fines), but submission is still technically mandatory.
1. Who must use e-Factura in 2025?
The obligation broadly applies to:
- B2B (Business-to-Business): all transactions between Romanian companies.
- B2G (Business-to-Government): invoices issued to public institutions.
- B2C (Business-to-Consumer) - NEW: invoices issued to individuals for goods/services with place of supply in Romania.
This includes LLCs, sole traders, medical offices, notaries, lawyers and any legal form that issues tax invoices.
2. Submission Deadlines and Grace Periods
Invoices must be submitted to e-Factura within 5 calendar days from issuance date.
e-Factura B2C Calendar 2025
| Period | Status | Penalties |
|---|---|---|
| Jan 1 - Jun 30, 2025 | Mandatory (Grace Period) | No fines applied |
| After Jul 1, 2025 | Mandatory | FINES APPLY |
3. Penalties and Fines (starting Jul 1, 2025)
Ignoring e-Factura becomes expensive. Late/non-submission fines (B2B and B2C):
- Large taxpayers: RON 5,000 - 10,000
- Medium taxpayers: RON 2,500 - 5,000
- Small companies and sole traders: RON 1,000 - 2,500
[!WARNING] The sanction applies for the non-submission offense related to an invoicing period, not necessarily per invoice. The bigger risk is fiscal invalidation and ANAF controls.
4. Key Exceptions
Not all documents go through e-Factura. Main B2C exceptions:
- Fiscal receipts (if customer does not explicitly request an invoice).
- Invoices for intra-community supplies or exports (covered by other reporting rules).
- Individual farmers under special regime (until June 30, 2025).
5. B2C-Specific Operational Challenges
How do you identify an individual customer?
For B2C invoices, identification is usually based on the personal numeric code (CNP).
- GDPR: ANAF clarified that processing CNP for this purpose is a legal obligation, so explicit consent is not required, but data minimization principles still apply.
- No CNP provided? Some software allows generic codes in specific scenarios, but ANAF recommends proper identification data for reliable validation.
Notable Exceptions
You generally do not need to submit in e-Factura:
- simplified invoices (for example fiscal receipts carrying tax identifiers) that do not qualify as full invoices;
- services supplied to individuals outside Romania (place of supply outside RO).
6. How to Prepare: Practical Quick Guide
- Get a qualified digital certificate: without electronic signature token, SPV access is not possible.
- Register your company in SPV: see our dedicated ANAF SPV registration guide.
- Update invoicing software: ensure your platform (SmartBill, Saga, FGO, etc.) is connected to e-Factura automatically.
- Practical tip: verify whether the software can mask personal data in internal reports while keeping required data inside ANAF XML flows.
- Validate XML outputs regularly: even with software automation, check SPV for validation errors.
e-Factura Frequently Asked Questions
What if the customer refuses to provide CNP?
For issuing a tax invoice, identification data is generally required under fiscal rules. If valid invoice data cannot be collected, use the legally appropriate alternative flow (for example fiscal receipt where applicable).
Do storno/correction invoices also need submission?
Yes. Any issued invoice, including storno/correction documents, must be transmitted through the system.
Conclusion
e-Factura 2025 is no longer optional. The safest strategy is to use the grace window to harden your operational process before July penalties begin.
Need technical help with implementation and automation? Contact the Creativ Digital team.
