What mentions must it contain?

The wording 'self-billing', full supplier and buyer details and the legal basis. Without them the document is invalid.

Is self-billing submitted to SPV?

Yes. It's generated in CIUS-RO format and submitted to SPV on time, like any electronic invoice.

How do I reduce self-billing errors?

By standardizing the process: Azuvio fills the correct mentions, validates CIUS-RO and submits automatically to SPV, with chart-of-accounts mapping.

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ANAF · 6 min

Self-billing in e-Factura: when it's required and how to issue it

Self-billing means the buyer issues an invoice in the name and on behalf of the supplier, in the cases set out by the Tax Code. Under e-Factura, these documents are also submitted to SPV.

This guide clarifies when self-billing applies, what it must contain and how to handle it without errors.

How to handle self-billing

Confirm you're in a self-billing case
Self-billing arises, for example, on purchases where the law allows/requires you to issue the invoice instead of the supplier, or in reverse-charge situations with missing documents. Check the legal basis before issuing.
Include the mandatory mentions
A self-billing invoice must carry the wording 'self-billing', full supplier and buyer details and the legal basis. Missing mentions invalidate the document.
Submit to SPV like any invoice
The self-billing document is generated in CIUS-RO format and submitted to SPV on time. Treat it as a full electronic invoice, not an internal document.
Standardize the process in Azuvio
Azuvio issues self-billing documents with the correct mentions, CIUS-RO validation and automatic SPV submission, plus chart-of-accounts mapping for VAT. You remove the risk of missing mentions and non-submission.

Bottom line

Self-billing is an exception with strict rules: a clear legal basis, mandatory mentions and SPV submission. A standardized flow prevents the most common formal errors.

Last updated: 2026-07-07

Frequently asked

What is self-billing?: The buyer issuing an invoice in the name and on behalf of the supplier, in the cases set out by the Tax Code. In e-Factura these documents are also submitted to SPV.
What mentions must it contain?: The wording 'self-billing', full supplier and buyer details and the legal basis. Without them the document is invalid.
Is self-billing submitted to SPV?: Yes. It's generated in CIUS-RO format and submitted to SPV on time, like any electronic invoice.
How do I reduce self-billing errors?: By standardizing the process: Azuvio fills the correct mentions, validates CIUS-RO and submits automatically to SPV, with chart-of-accounts mapping.