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Romania Invoice Template (Factură)

A free, editable layout for an invoice (factură) that involves Romania. It has fields for the content listed in article 319(20) of the Fiscal Code (Legea 227/2015): a number within one or more series, the issue date, the supply date if earlier, both parties' names, addresses and VAT code or tax identification code (CUI/CIF), a description and quantity, the taxable base per rate with the unit price before TVA, the TVA rate and the TVA amount in lei. It also has space for set wording such as "taxare inversă" (reverse charge) or "TVA la încasare" (cash accounting). The template is a layout, not a guarantee of compliance. Most invoices issued by businesses established in Romania must also be sent as structured XML through the RO e-Factura system, and this HTML file is not that XML. Use it to plan the content, as a reference copy, or for invoices outside RO e-Factura, such as most invoices from suppliers established outside Romania. It downloads as an HTML file you can edit in a browser and print or save as PDF.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Invoice series (serie)
  • Your VAT code (cod de înregistrare în scopuri de TVA) or CUI/CIF
  • Customer's VAT code or CUI/CIF (business and other legal-entity customers)
  • Date of supply or advance payment (if earlier than the issue date)
  • TVA amount in lei (if the invoice is in another currency)
  • Required wording, e.g. "taxare inversă", "TVA la încasare" or the exemption reference

How to fill in this Romania Invoice (Factură)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Romanian rules set when the invoice must be issued, not when it is paid: by the 15th day of the month after the month in which the tax becomes chargeable, unless you invoiced earlier (Fiscal Code article 319(16)). If the invoice must go through RO e-Factura, it has to be uploaded within 5 working days of the issue date, and no later than 5 working days after that issue deadline. Agree payment terms with your customer and print them, for example "Plată în 30 de zile de la data facturii" (payment within 30 days of the invoice date), with your IBAN.

Tax Information

TVA rates since 1 August 2025 (Legea 141/2025): 21% standard and 11% reduced for listed supplies such as medicines for human use and certain food. Show the taxable base for each rate, the rate and the TVA amount. Amounts may be in any currency, but the TVA must be shown in lei. Where the customer pays the TVA, write "taxare inversă". If you use the cash-accounting scheme, write "TVA la încasare". InvoiceQuickly applies one tax percentage per invoice, labels it "Tax" rather than "TVA", does not offer lei (RON) in the editor, copies saved tax IDs to new invoice PDFs and does not send anything to RO e-Factura.

Industry context (2026)

Romania runs one of the EU's most extensive e-invoicing systems. Under OUG 120/2021, invoices between taxable persons established in Romania must go through RO e-Factura as XML built on the European standard EN 16931 and the national RO_CIUS rules, and invoices to consumers followed from 1 January 2025. From 1 January 2026, OUG 89/2025 changed the upload deadline from 5 calendar days to 5 working days. From 1 June 2026, Legea 88/2026 made the system optional for suppliers identified by a CNP and for farmers under the special scheme. ANAF also prepares a pre-filled VAT return (RO e-TVA) from data reported through RO e-Factura and its other systems, which VAT-registered businesses check and correct before filing. On the tax side, Legea 141/2025 raised the standard TVA rate from 19% to 21% and merged the 9% and 5% reduced rates into 11% from 1 August 2025 (sources accessed 27 October 2026).

Worked example

Atelier Somes SRL in Cluj-Napoca, registered for TVA, builds a website for Livada Verde SRL in Bucharest and finishes on 23 October 2026 (an illustrative example). Invoice CJ-2026-0147 is dated 30 October 2026, before the 15 November deadline. Lines: website design and build, fixed fee 6,000.00 lei; hosting and maintenance, 12 months at 100.00 lei = 1,200.00 lei. Taxable base at 21%: 7,200.00 lei. TVA 21%: 1,512.00 lei. Total: 8,712.00 lei. It shows both companies' names, addresses and VAT codes. Because both companies are established in Romania, Atelier Somes must upload the invoice as XML to RO e-Factura by 6 November 2026, five working days after the issue date; a PDF of this layout alone does not meet that duty. If the same work were billed by a design studio established in Germany, its invoice would carry no Romanian TVA under the reverse charge, show Livada Verde's Romanian VAT code, and fall outside the RO e-Factura obligation, which applies to businesses established in Romania.

Common mistakes to avoid

Sending only a PDF to a Romanian business customer

When both parties are established in Romania, the invoice must be transmitted through RO e-Factura as XML. A PDF can accompany it but does not replace it.

Showing TVA in euros only

Amounts may be in any currency, but the TVA amount must also be shown in lei.

Using the pre-August 2025 rates

For supplies from 1 August 2025 the standard rate is 21% and the reduced rate is 11%. Templates and software still set to 19%, 9% or 5% produce wrong totals.

Missing the e-Factura upload deadline

The limit is 5 working days from the issue date. Late uploads are an offence, assessed per calendar month in which deadlines fall.

Leaving out the reverse-charge wording

If the customer pays the TVA, the invoice must say "taxare inversă" and show no Romanian TVA.

Invoicing Tips

  • 1Number each series without gaps, for example 2026-CJ-0001, 2026-CJ-0002, and keep corrections linked to the original invoice number.
  • 2Invoicing in euros? Add a line with the TVA amount in lei. The Fiscal Code allows any currency for the amounts, but not for the TVA.
  • 3Check whether your customer is a business established in Romania. If you are too, the invoice must go through RO e-Factura as XML, not just as a PDF.
  • 4Count RO e-Factura deadlines in working days: an invoice issued on Friday 13 November 2026 must be uploaded by Friday 20 November 2026.
  • 5For a consumer who gives no tax code, RO e-Factura uses a code of 13 zeros in place of the buyer's code.
  • 6Still have 19% or 9% in your invoice settings? The rates changed on 1 August 2025.

Related Resources

Frequently Asked Questions

What must a Romanian invoice (factură) include?

Article 319(20) of the Fiscal Code lists: a number in one or more series that identifies the invoice uniquely, the issue date, the supply or advance date if earlier, the supplier's name, address and VAT code or tax code, the customer's name and address plus their VAT code or tax code if they are a taxable person or a legal entity, the goods or services and quantity, the taxable base per rate with the unit price before TVA and any discounts, the TVA rate and the TVA amount in lei, and set wording such as "taxare inversă" or "TVA la încasare" when they apply.

Is a PDF invoice valid between two Romanian businesses?

Not on its own. Under OUG 120/2021, a supplier established in Romania that invoices another taxable person established in Romania for a supply located in Romania must send the invoice through the RO e-Factura system as structured XML. Receiving and recording such an invoice outside the system is also an offence for the buyer. Cash-register receipts that qualify as simplified invoices are an exception.

Do invoices to consumers go through RO e-Factura?

Yes for most suppliers established in Romania: B2C invoices have had to be transmitted since 1 January 2025, with cash-register receipts that qualify as simplified invoices excluded. Since 1 June 2026, under Legea 88/2026, suppliers who are identified by their personal numeric code (CNP) no longer have to use the system, though they can opt in.

What are the current TVA rates in Romania?

21% standard and 11% reduced, in force since 1 August 2025 under Legea 141/2025 (Fiscal Code article 291, checked 27 October 2026). The 11% rate covers listed supplies such as medicines for human use and certain food. Exempt and reverse-charge supplies show no TVA.

Can InvoiceQuickly send my invoice to RO e-Factura?

No. InvoiceQuickly creates PDF invoices with one tax percentage and has no RO e-Factura, XML or SPV connection. A Romanian-established business needs RO e-Factura-capable software, or the application the Ministry of Finance provides for businesses without their own conversion tool.