What RO e-Factura is and who it obliges in 2026
RO e-Factura is Romania’s national electronic invoicing system, in which invoices are sent to the tax authority (ANAF) through the Virtual Private Space (SPV), in a structured electronic format (XML) — not as a plain PDF. For transport companies and freight forwarders, this means the invoice for a trip must be issued electronically and transmitted into the ANAF system within the legal deadline; non-compliance brings penalties and the risk of losing the right to deduct VAT.
This article is for information only. For the exact deadlines, thresholds and penalties in force on the date you invoice, always consult the official ANAF e-Factura page and the Ministry of Finance e-Factura project.
In short, if you issue invoices for transport services in a B2B relationship, you’re already inside the e-Factura system — and the same applies if you invoice private individuals (B2C), which has been mandatory since 2025. The change for 2026 concerns the transmission deadline — see the next section.
What changed in e-Factura in 2026
Electronic invoicing through RO e-Factura is already mandatory in the B2B relationship (between companies) and, since 1 January 2025, in the B2C relationship (invoices to private individuals) too. For most transport companies working B2B (corporate customers, freight forwarders), the flow stays as you know it; the extension to B2C is not a 2026 novelty — it has applied since 2025.
The real change for 2026 is the transmission deadline: under Emergency Ordinance (OUG) no. 89/2025, from 1 January 2026 the invoice must be transmitted into the RO e-Factura system within 5 working days of the issue date (previously 5 calendar days), but no later than 5 working days from the legal deadline for issuing the invoice. Failure to transmit is penalised with a fine of between 1,000 and 10,000 lei, depending on the taxpayer category. Always check the deadlines and thresholds in force on the date you invoice on the official ANAF page.
What a compliant transport invoice must contain
Beyond the standard elements of any invoice (issuer, beneficiary, tax ID, date, series and number, VAT rate and amount), a well-prepared transport invoice includes the information that links the invoice to the actual trip:
| Element | Why it matters |
|---|---|
| Route (loading → unloading) | Identifies the service and helps reconcile against the order |
| Order / CMR reference | Links the invoice to the dossier and the transport documents |
| Vehicle registration number | Frequently required by customers and at checks |
| Service description and quantity | The basis for the correct invoice line |
| Currency and rate (if applicable) | For trips invoiced in a foreign currency |
The more structured your order data is from the start, the faster the invoice fills in — and the fewer errors it carries.
Step by step: from order to e-invoice
This is the difference between manually copying data into an invoicing program and issuing the invoice directly from the order you operated:
- You run the trip in the transport management system — customer, route, cargo and price are already filled in on the order.
- You generate the invoice from the order, without re-typing the data.
- You check the invoice lines (service, quantity, VAT, currency).
- You issue the e-invoice and send it to ANAF via the SPV.
- You track the status in the system and keep the compliant invoice for your records.
In Routena, the invoice is generated from the order and sent as an e-invoice to ANAF’s SPV — you no longer copy the order data into a separate program.
Common errors when transmitting to the SPV
- Wrong identification data (tax ID, name) — the invoice is rejected; verify the partner before issuing.
- Incorrect VAT rate or category — a frequent source of rejections.
- Missing the transmission deadline — transmit within the legal window, not “at month-end”.
- Unclear currency and rate for foreign-currency invoices — set the currency and exchange rate clearly (for example, the National Bank of Romania rate on the invoice date) for trips billed in a foreign currency.
For related compliance obligations in transport, see our guides on Romania’s e-Transport and the UIT code in 2026 and how to avoid road transport fines.
Frequently asked questions
Is e-Factura mandatory for transport companies in 2026? Yes. In the B2B relationship, electronic invoicing through RO e-Factura is mandatory, and in the B2C relationship (invoices to private individuals) the obligation has applied since 1 January 2025. Check your specific situation on the official ANAF page.
How quickly must the invoice be transmitted to the SPV? From 1 January 2026, the deadline is 5 working days from the invoice issue date (under OUG no. 89/2025), and no later than 5 working days from the legal deadline for issuing it. Missing the deadline is penalised with a fine.
Can I issue the e-invoice directly from the transport order? Yes — in a TMS such as Routena, the invoice is generated from the order and sent as an e-invoice to the SPV, without re-typing the data.
Want to issue compliant invoices straight from your trips, without double data entry? Book a Routena demo and we’ll show you the order-to-e-invoice flow on your own data.
