Why a dedicated e-Factura guide (not only the post-incorporation checklist)
Lexter’s blog covers post-incorporation (SPV, enabling e-Factura), VAT, SAF-T, 1% micro, profit tax, card payments, and dividends. e-Factura appears as a start step, but searches for “e-Factura mandatory 2026”, “5 working days”, “e-Factura fines”, “B2C vs B2B”, and “PDF is not enough” stay the most common after the first invoice — without a dedicated guide on deadlines and sanctions.
Five dominant topics: (1) who must transmit and on which relationships (B2B/B2C/B2G), (2) the 5 working-day deadline under GEO 89/2025, (3) category fines + 15% B2B, (4) XML in SPV vs PDF by email, (5) inbound invoices, credit notes, and frequent mistakes. Data updated as of 27 July 2026, including Law 88/2026.
1. Who must comply: all SRLs for B2B, B2C, and B2G
Any SRL established in Romania that issues invoices must transmit them through the national RO e-Factura system (GEO 120/2021, as amended) — regardless of turnover, 1% micro or 16% profit-tax regime, and whether you are a VAT payer or not.
The obligation covers: B2B (invoices to other companies/PFA/NGOs with economic activity), B2C (invoices to individuals), and B2G (public institutions). A PDF by email or WhatsApp does not replace XML transmission in SPV.
Law 88/2026 (effective 1 June 2026) made e-Factura optional for certain individual suppliers identified by CNP, special-regime farmers, and foreign cultural institutes. Your SRL is not in that exception: it remains obligated as issuer. For B2C, if the individual customer provides no tax ID, you may use a code of 13 zeros in place of the buyer’s fiscal identifier.
2. The 2026 deadline: 5 working days, not calendar days
From 1 January 2026, the transmission deadline in RO e-Factura is 5 working days from the invoice issue date, but no later than 5 working days from the legal issuance deadline under Tax Code art. 319 para. (16) (GEO 89/2025 — “trenuleț”).
Working days exclude Saturdays, Sundays, and public holidays. Timing follows Council Regulation (EEC, Euratom) 1182/71: the issue day is not counted; the period starts the next day and ends at the close of the fifth working day.
Example (July 2026): invoice issued Friday 24 July → working days: Mon 27, Tue 28, Wed 29, Thu 30, Fri 31 July. Practical deadline: end of 31 July 2026. Do not wait until the last day — XML validation errors can block transmission.
3. Fines: RON 1,000–10,000 by category + 15% of value for B2B
Missing the 5 working-day deadline (for one or more invoices whose transmission deadline falls in the same calendar month) is sanctioned by taxpayer size:
- Large taxpayers: RON 5,000–10,000.
- Medium taxpayers: RON 2,500–5,000.
- Other legal entities (most small SRLs) and individuals: RON 1,000–2,500.
- Additional B2B 15% of invoice value: if the issuer does not transmit via RO e-Factura, or if the recipient books a B2B invoice received only through other channels (e.g. PDF by email).
4. XML in SPV vs PDF: what matters at audit
RO e-Factura means a structured XML file (EN 16931 standard, UBL/CII CIUS-RO syntax) transmitted via ANAF’s Virtual Private Space. After validation, the invoice gets an upload index and electronic seal — that is the enforceable fiscal document in B2B.
Invoicing software integrated with SPV (or manual upload in SPV) generates and sends the XML. PDF remains useful for human reading and archive, but without valid XML in the system, the obligation is not met.
Technical prerequisite: active SPV + qualified e-signature (or automated software flow). See the post-incorporation guide for SPV activation right after the ONRC certificate — without SPV you cannot transmit e-Factura.
As recipient you face the 15% fine if you book B2B invoices received only by email. Check SPV transmission receipts before payment and accounting.
5. Inbound invoices, credit notes, and frequent mistakes
As recipient, download invoices from SPV, verify them (supplier, tax ID, amount, VAT) before payment, and book only based on the system document. In 2026, fraudulent invoices also circulate in e-Factura — pre-payment checks are essential in practice.
Credit notes/corrections also go through e-Factura: a credit note or correction document transmitted in the same system, not just an “cancellation” email. Keep consistency with Forms 300/394 if you are a VAT payer and with SAF-T (Form 406) — data cross-checks at audit.
- Mistake: sending only PDF and assuming compliance.
- Mistake: counting 5 calendar days instead of working days (or delaying without counting weekends correctly).
- Mistake: booking B2B invoices received by email without XML in SPV → 15% risk.
- Mistake: leaving software on “draft” and not checking the success receipt in SPV.
- Mistake: confusing e-Factura with SAF-T — different systems (invoices vs accounting control file).
Checklist: e-Factura for SRL (July 2026)
Follow these steps after the ONRC certificate:
- Activate ANAF SPV with qualified signature (post-incorporation guide).
- Configure invoicing software with RO e-Factura export/transmission.
- Test a sample invoice and verify an error-free receipt in SPV.
- Set an internal reminder: transmit within 2–3 working days (not on day 5).
- For B2C without identifier: use the 13-zero code where the law allows.
- Download inbound invoices weekly; do not pay without verification.
- Align with VAT (Forms 300/394), micro/profit (Form 100), and SAF-T — same tax IDs and amounts.
Lexter and e-Factura
Lexter helps with SRL incorporation — articles of association, ONRC dossier, SPV setup data. It does not issue invoices, transmit XML to RO e-Factura, or configure invoicing software.
After the certificate, e-Factura is your obligation (and your accountant’s / chosen software) for the company’s full lifecycle.
Disclaimer
Informational guide as of 27 July 2026. GEO 120/2021, GEO 89/2025, Law 88/2026, and ANAF procedures may change. Verify anaf.ro. Not tax or accounting advice.
Frequently asked questions
- Is e-Factura mandatory for all SRLs in 2026?
- Yes. Any SRL that issues invoices must transmit them via RO e-Factura for B2B, B2C, and B2G — regardless of micro/profit or VAT. Law 88/2026 exceptions cover certain individual suppliers, not SRLs.
- What is the transmission deadline in 2026?
- 5 working days from the invoice issue date (GEO 89/2025), not 5 calendar days. The issue day is not counted; weekends and public holidays are excluded.
- What fine applies if I miss the deadline?
- For most small SRLs: RON 1,000–2,500. Medium taxpayers: RON 2,500–5,000; large: RON 5,000–10,000. In B2B, 15% of invoice value may also apply if the invoice is not transmitted through the system at all.
- Is a PDF by email enough?
- No. Compliance requires valid XML transmitted in SPV (RO e-Factura). PDF may accompany the invoice but does not replace it.
- What changed under Law 88/2026?
- From 1 June 2026, certain individual suppliers identified by CNP, special-regime farmers, and foreign cultural institutes are no longer obligated to use e-Factura (they may opt in). SRLs remain fully obligated as issuers.
- How is this different from the post-incorporation guide?
- Post-incorporation explains enabling SPV and e-Factura in the first days. This guide details deadlines, fines, B2B/B2C, XML vs PDF, and ongoing operational mistakes.
- Does Lexter transmit my invoices to e-Factura?
- No. Lexter prepares SRL incorporation documents. e-Factura transmission is done from your invoicing software / SPV, usually with your accountant’s support.