01The four dates, and where each one comes from
Every date here has a source you can open yourself. Fiscalitatea.ro quotes Law 296/2023, which made B2B transmission through RO e-Factura mandatory from 1 January 2024. The same publication confirms that B2C invoices joined on 1 January 2025. The switch to 5 working days comes from OUG 89/2025, as ANAF's own clarification reported by StartupCafe states, and Contabilul.manager.ro confirms the same deadline applies to B2C. The date for individuals under a CNP was first moved to 1 June 2026 by OG 6/2026, according to Capital.ro and Contzilla, and then reversed by Law 88/2026, as ContApp explains. This is a summary of what those sources report as of October 2026, not tax advice.
- 1 January 2024: B2B invoices go through RO e-Factura (Law 296/2023, via Fiscalitatea.ro)
- 1 January 2025: B2C invoices join (Fiscalitatea.ro)
- 1 January 2026: the deadline becomes 5 working days from issue, for B2B and B2C (OUG 89/2025)
- 1 June 2026: the date for individuals under a CNP, made optional by Law 88/2026 (ContApp)
02What 5 working days means in a normal week
Before 2026 the limit was 5 calendar days, so an invoice issued on a Friday lost two of them to the weekend. Counting working days gives a little more room, but the clock still starts on the invoice date, not on the day someone gets round to uploading it. The obvious place for an invoice to slip is a month-end batch left in a drafts folder while the person who sends them is on holiday. ContApp lists fines for invoices that should have gone through the system of 1,000 to 2,500 lei for small taxpayers, 2,500 to 5,000 lei for medium ones and 5,000 to 10,000 lei for large ones. Amounts get revised, so check the current figures with your accountant.
- The deadline counts from the invoice's issue date
- Weekends no longer eat into the 5 days
- Month-end batches and staff holidays are the obvious places for an invoice to slip
- Fines depend on taxpayer size, per ContApp; confirm current values with an accountant
03The June 2026 change for individuals, and why it was reversed
This is the date most likely to confuse someone, because older articles still present it as mandatory. The obligation for individuals invoicing under a CNP was introduced by OUG 89/2025 and postponed to 1 June 2026 by OG 6/2026. Then, according to ContApp, Law 88/2026, published in Monitorul Oficial no. 459 on 29 May 2026 and applicable from 1 June 2026, removed it: suppliers identified by CNP no longer have to use RO e-Factura, and use is now optional. Those who want the system anyway can join the optional register with Form 081. Anyone who filed Form 082 earlier can ask to leave the register. The sources differ on exactly who is covered, so confirm your own case with an accountant rather than working it out from articles, this one included.
- OUG 89/2025 introduced the obligation for CNP invoicers, OG 6/2026 postponed it to 1 June 2026
- Law 88/2026 (Monitorul Oficial 459, 29 May 2026) made use optional from 1 June 2026, per ContApp
- Form 081 is for joining the optional register voluntarily
- Sources differ on exactly who is exempt, so confirm your case with an accountant
04Where automation helps, and where PROOF48 is the wrong call
Knowing the deadline is the easy part. Hitting it on every invoice, every week, is where software earns its keep. We covered the mechanics in How much manual work does invoicing automation actually remove?, so here is the short version: the invoice becomes UBL 2.1 XML, goes to ANAF through its API, and the accepted or rejected status is written back to your own records. PROOF48 builds that as a standalone integration or inside a larger system. It is the wrong choice if you issue a few invoices a month and your invoicing software already sends them to SPV, because a custom build then buys you nothing. It is also no substitute for an accountant: which VAT rate applies, or whether you must register at all, is a legal judgment we do not make.
- Automation covers XML generation, submission through the ANAF API and the status written back
- It pays off at volume, or when invoices come out of several systems
- It is wasted money if your current invoicing software already transmits
- Tax and registration questions belong to an accountant
e-Factura built into a logistics system from the start
ATP Spedition runs courier, moving and freight from one transport management system PROOF48 built, and each line comes with its own tax and e-invoicing rules. Romanian e-Factura and e-Transport were treated as core requirements from day one, next to quoting, VAT calculation and gapless invoicing, and a country layer lets tax and invoicing rules change per market instead of being rewritten. Compliance sits in the same record as the job and the invoice, rather than in a separate step someone has to remember.
See the build: ATP SpeditionQuestions, answered
Is this article tax advice?
No. It summarises dates reported by ANAF and Romanian tax publications as of October 2026. The e-Factura rules have changed several times, so confirm anything that affects your business with an accountant.
Do I need custom software to meet the 5 working day deadline?
Usually not. If your invoicing software already sends invoices to SPV and you issue a modest number, the habit of sending them the same day is enough. A custom integration pays off at volume or when invoices come out of several systems.
Does PROOF48 register my business in RO e-Factura?
No. Registration, including the optional register for individuals, is done by you or your accountant. PROOF48 builds the software side: generating, sending and tracking the invoices.
Where PROOF48 fits
The dates to remember: B2B since 1 January 2024, B2C since 1 January 2025, 5 working days since 1 January 2026. The 1 June 2026 date for individuals invoicing under a CNP was made optional by Law 88/2026. An accountant confirms what applies to you. PROOF48 builds the part that sends every invoice on time, when your volume makes that worth paying for.
Cosmin Tiu · Founder, PROOF48
Cosmin has worked in online marketing and software development since 2018, and has built with AI every day since January 2023. He still writes code from scratch daily, in Python, React, Rust and C#. PROOF48 ships business websites in 48 hours and invoices afterwards, so every opinion on this blog was paid for in real builds, not in theory.