Invoice format in Romania: Factură rules
A Romania factură must show 11 things, starting with sequential invoice number, date of issue and date of supply or of advance payment, if different. TVA is charged at 21% or a reduced 11%. The template below is pre-filled in RON with ro-RO formatting.
Pre-filled for Romania: Factură, RON, TVA 21%. Illustrative amounts, not market prices.
From
Lakeside Digital
12 Market Square
Romania
billing@example.com
Cod de înregistrare în scopuri de TVA: RO12345678
Factură
Bill to
Brightline Studio
40 Station Road
Romania
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Consulting services | 8 hr | 500,00 RON | 4.000,00 RON |
| Design work | 12 hr | 375,00 RON | 4.500,00 RON |
| Website maintenance | 6 hr | 400,00 RON | 2.400,00 RON |
| Project set-up fee | 1 each | 1.250,00 RON | 1.250,00 RON |
- Subtotal
- 12.150,00 RON
- TVA (21%)
- 2.551,50 RON
- Balance due
- 14.701,50 RON
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
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Romania invoice facts
| Tax on invoices | Value Added Tax (Taxa pe valoarea adăugată) |
|---|---|
| Label printed | TVA |
| Standard rate | 21% |
| Reduced rates | 11% |
| Seller tax ID | Cod de înregistrare în scopuri de TVA, format RO12345678 |
| Document name | Factură |
| Currency and locale | RON, ro-RO |
| Facts checked | October 2026 |
What a Romania factură must show
11 fields, from the sources listed below.
- Sequential invoice number
- Date of issue
- Date of supply or of advance payment, if different
- Supplier name, address and TVA registration code
- Customer name, address and TVA registration code where registered
- Name and quantity of goods or services
- Unit price excluding TVA
- Taxable base per rate (21% or 11%)
- TVA rate applied (21% or 11%)
- TVA amount, in RON
- Legal reference when no TVA is charged
Sample factură in RON
The tool above uses these lines. Illustrative amounts in RON, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Consulting services | 8 hr | 500,00 RON | 4.000,00 RON |
| Design work | 12 hr | 375,00 RON | 4.500,00 RON |
| Website maintenance | 6 hr | 400,00 RON | 2.400,00 RON |
| Project set-up fee | 1 each | 1.250,00 RON | 1.250,00 RON |
| Net total | 12.150,00 RON | ||
| TVA 21% | 2.551,50 RON | ||
| Total due | 14.701,50 RON |
Worked TVA example in RON
A net amount of 5.000,00 RON at each TVA rate of Romania: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | TVA | Gross |
|---|---|---|---|
| Standard 21% | 5.000,00 RON | 1.050,00 RON | 6.050,00 RON |
| Reduced 11% | 5.000,00 RON | 550,00 RON | 5.550,00 RON |
Number, date and currency format (ro-RO)
How ro-RO writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in ro-RO |
|---|---|
| Amount 1234567.89 | 1.234.567,89 RON |
| Same amount with the ISO code | 1.234.567,89 RON |
| Credit of 250 | -250,00 RON |
| Plain number 1234567.89 | 1.234.567,89 |
| Date 31 December 2026 (long) | 31 decembrie 2026 |
| Same date (short) | 31.12.2026 |
| TVA rate 21% | 21 % |
Romania invoicing rules
- Since 1 August 2025 the standard rate is 21% and a single 11% reduced rate replaced the former 9% and 5% rates.
- Invoices between Romanian businesses must be sent as XML through the RO e-Factura platform of the tax authority (ANAF), which validates and seals them.
- When an invoice is issued in euro or another currency, the TVA amount must still be shown in lei.
- Romanian VAT codes are RO followed by two to ten digits.
E-invoicing, simplified invoices and record keeping
RO e-Factura has been mandatory for B2B invoices between Romanian businesses since 1 January 2024 and was extended to invoices for consumers from 1 January 2025.
How to make a factură for Romania
-
Set currency and format
Choose RON and the ro-RO format so amounts read like 1.234,50 RON.
-
Title and number
Title the document "Factură" and number it in sequence, for example RO-2026-0078.
-
Your tax ID
Enter your Cod de înregistrare în scopuri de TVA (format RO12345678) in the seller details.
-
Add TVA
Add TVA at 21%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 11 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Frequently asked questions
What must a Romania factură include?
11 items: sequential invoice number, date of issue, date of supply or of advance payment, if different, supplier name, address and tva registration code, customer name, address and tva registration code where registered and name and quantity of goods or services, plus 5 more listed above.
What TVA rate goes on an invoice in Romania?
The standard rate is 21%; reduced rates of 11% apply to qualifying goods and services. On a net 5.000,00 RON that is 1.050,00 RON of TVA.
Is e-invoicing mandatory in Romania?
RO e-Factura has been mandatory for B2B invoices between Romanian businesses since 1 January 2024 and was extended to invoices for consumers from 1 January 2025.
Related
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- Poland invoice format VAT 23%
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