← Back to glossary Category: Financiar Reversal (storno) invoice Quick answer: Negative-value invoice that cancels or corrects a previously issued invoice while preserving the fiscal audit trail. Key takeawaysGoods return — the customer returns products, you reverse the related linesBilling error — wrong price, wrong quantity, wrong customerLater commercial discounts (rebates, allowances)Order cancellation after the invoice was issued What a reversal invoice is A reversal (storno) invoice carries negative values and cancels, fully or partly, a previously issued invoice. Romanian law does NOT allow deleting or editing an already issued fiscal invoice — correction happens only through a reversal invoice referencing the original. When it is used Goods return — the customer returns products, you reverse the related lines Billing error — wrong price, wrong quantity, wrong customer Later commercial discounts (rebates, allowances) Order cancellation after the invoice was issued How to do it correctly Issue a new invoice with negative quantities/values identical to those being corrected Reference the number and date of the original invoice Send it mandatorily through e-Invoice like any fiscal invoice Book it in the sales journal with a negative sign, adjusting output VAT Common mistakes 1. „I deleted the invoice” — Forbidden. An issued invoice sent to the state portal is never deleted; it is reversed. 2. „I reversed without referencing the original” — The tax authority requires linking reversal ↔ original invoice for the audit trail. 3. „I forgot to send the reversal to e-Invoice” — The reversal is a fiscal invoice and must be transmitted within the legal deadline. Frequently askedCan I just cancel a wrong invoice?No, if it was already issued with a fiscal number and/or sent to e-Invoice. The legal correction is only a reversal invoice with negative values referencing the original.Is the reversal sent to e-Invoice?Yes. The reversal is a full fiscal invoice and must be transmitted through the state portal like any other invoice, within the legal deadline.How does the reversal affect VAT?It reduces output VAT in the period it is issued, adjusting the VAT return and the sales journal accordingly. Where Azuvio fitsSoftware OMSConformitate ANAFConectori ERP Related termse-Factura (RO_CIUS) — Romanian electronic invoice in XML UBL 2.1, mandatory B2B and B2G via the ANAF SPV portal.Proforma invoice — Preliminary commercial document with no fiscal value, used for quoting and advance payment before issuing the fiscal invoice.Sales journal (Romania) — Mandatory accounting register listing every issued invoice chronologically, with VAT base and output VAT — the primary source for D300 and D394.VAT return (D300, Romania) — Monthly/quarterly Romanian VAT return reporting output VAT, input VAT and the net payable or refundable amount to ANAF. Last updated: 2026-07-06