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Category: Financiar · Acronym: e-Factura
e-Factura (RO_CIUS)
Quick answer: Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.
Key takeaways
- Issuer and recipient tax IDs (validated against the ANAF registry)
- CPV code for goods/services (mandatory for B2G)
- VAT rate per line (5%, 9%, 19%, exempt, reverse charge)
- Special mentions (reverse charge, VAT special regime)
- Electronic signature and ANAF response ID after transmission
What e-Factura is
e-Factura is the Romanian electronic invoice in XML UBL 2.1 RO_CIUS format, transmitted mandatorily via SPV (Spațiul Privat Virtual) to ANAF. From 1 July 2024, all B2B invoices in Romania must be uploaded to SPV within 5 working days of issuance.
Legal framework
OUG 120/2021 + OUG 130/2024 set the obligation. Fines: RON 1,000-10,000 per invoice not transmitted or transmitted late. From 2025, an invoice received without SPV XML is not tax-deductible for the recipient.
Difference from EDI
EDI covers the entire B2B commercial cycle (ORDERS, DESADV, INVOIC, REMADV) and is exchanged directly between partners via VAN or AS2. e-Factura is only the fiscal invoice, in XML UBL, transmitted mandatorily via ANAF SPV. Many companies run both: EDI for the operational flow with retailers, e-Factura for the fiscal obligation.
Critical RO_CIUS fields
Issuer and recipient tax IDs (validated against the ANAF registry)
CPV code for goods/services (mandatory for B2G)
VAT rate per line (5%, 9%, 19%, exempt, reverse charge)
Special mentions (reverse charge, VAT special regime)
Electronic signature and ANAF response ID after transmission
How the flow works
1. Invoice is issued in the billing tool (Azuvio, Saga, SmartBill, etc.)
2. RO_CIUS XML is generated locally
3. It's transmitted via the SPV API (OAuth2) to ANAF
4. ANAF returns the response ID + status (accepted / rejected with reason)
5. The invoice with response ID becomes legally enforceable
Common transmission errors
1. Inactive recipient tax ID in the ANAF registry.
2. Unbalanced VAT total — sum of line VATs ≠ invoice total.
3. Missing CPV code on lines (mandatory B2G, recommended B2B).
4. Missing mention for reverse charge or exemption.
5. Delay over 5 working days = automatic penalty.
Frequently asked
- Since when is e-Factura mandatory?
- B2G since 2022; B2B since 1 July 2024 (all invoices between Romanian companies must be sent to SPV within 5 working days); B2C since 1 January 2025 for transactions with final consumers.
- Who must issue e-Factura?
- All economic operators established in Romania issuing invoices to other companies (B2B), public institutions (B2G) and, from 2025, to final consumers (B2C). The obligation applies regardless of company size.
- How do I send an e-Factura in SPV?
- You generate the invoice as RO_CIUS XML, transmit it via the SPV API (OAuth2) or upload it manually in SPV, and ANAF returns a response ID with accepted/rejected status. Azuvio automates the step: it transmits at invoicing time, with retry on error and an audit trail.
- Is e-Factura mandatory for B2C too?
- Yes, from 1 January 2025 e-Factura also applies to B2C transactions. The invoice to the final consumer is still transmitted via SPV in RO_CIUS format.
- Does e-Factura replace EDI?
- No. e-Factura is only the fiscal invoice mandatory via SPV. EDI covers the entire B2B commercial flow (order, dispatch advice, receipt, invoice). Many companies run both in parallel.
- What happens if ANAF rejects the invoice?
- Azuvio holds it in a «manual review» queue with the exact error message (inactive tax ID, wrong VAT total, etc.). The operator fixes it and retransmits. Saga doesn't see the invoice until it's valid in SPV — no accounting pollution.
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