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RO e-Factura and SPV explained

Compliance Ploiești, Prahova, Bucharest

Romania operates mandatory clearance e-invoicing. Invoices are not sent from you to your customer — they are submitted to the tax authority, which validates them and makes the cleared version the legally valid one.

If you have run a company elsewhere in the EU, this is the part that usually surprises: the invoice your group's ERP produces is not a valid Romanian invoice on its own, no matter how correct it looks.

How clearance changes the invoice

You upload the invoice to SPV, the tax authority's electronic portal. ANAF applies an electronic seal, and the sealed document is the invoice that counts. A PDF emailed to your customer has no independent fiscal standing.

The practical consequence: an invoice exists because it was accepted, not because you issued it. One rejected and left uncorrected has, fiscally, not been issued at all — while your accounts and your customer's may both show it as outstanding.

It applies to you on identical terms

  • All B2B transactions between taxable persons established in Romania
  • All B2G — supplies to public institutions
  • Since 1 January 2025, B2C as well — except receipts from fiscal cash registers

There is no size threshold and no exemption for foreign ownership. A Romanian subsidiary of a foreign group is subject to exactly the same rules as a local company with one shareholder.

You need a Romanian digital certificate

SPV access requires a qualified digital certificate from an accredited Romanian provider, issued to the administrator or to a holder of a power of attorney.

A non-resident administrator can hold one, but the process is slower. In most cases it is simpler to grant a power of attorney to your accountant in Romania — which is what we do for the foreign-owned companies we work with.

What we handle

  • SPV enrolment, including obtaining the digital certificate
  • Power of attorney so filings can be made on your behalf
  • Submitting issued invoices and monitoring each one's status
  • Retrieving supplier invoices and reconciling them to the ledger
  • Chasing suppliers who have not filed
  • Correcting rejected invoices within the deadline
  • Reporting to you in English on what was filed and what is outstanding

For clients on a monthly accounting retainer, retrieval from SPV is included — it is how we obtain your documents in any case.

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