E-Factura rules, deadlines and messages¶
The standard E-Factura integration sends the invoices to the ANAF SPV. Two eYssen modules complete it with the rules that Romanian companies have to follow every day:
Name |
Technical name |
Description |
|---|---|---|
Romania - E-Factura Extensions |
|
Invoices to individuals (B2C) and Law 88/2026, buyers identified by CNP, submission deadline of 5 working days with reminders, corrections as storno invoices, inbox of the SPV messages, check of the customer at ANAF before sending. |
PoS Invoice - Romania |
|
Data required to invoice a customer from the Point of Sale. Installed automatically with
|
The rules only apply to the customer invoices and credit notes of companies whose fiscal country is Romania. The settings are in , in the RO e-Factura Rules section, below the Romanian E-Factura connection settings.
Which invoices are sent¶
When a customer invoice or credit note is posted, Odoo decides how it is handled by RO e-Factura and stores the decision in the RO e-Factura Obligation field.
Obligation |
Meaning |
|---|---|
B2B |
The customer has a Romanian fiscal code. The invoice is sent through the B2B channel. |
Individual in the optional register |
The customer is an individual enrolled in the optional RO e-Factura register. The invoice is sent through the B2B channel, with the CNP of the buyer. |
B2C |
The customer is an individual. The invoice is reported through the B2C channel, with the CNP of the buyer if it is known, otherwise with the code of 13 zeros (OUG 120/2021). |
Not sent (issuer identified by CNP, Law 88/2026) |
Only for the companies that opted in to the exemption of Law 88/2026 (see below). |
Foreign customer |
The customer is established outside Romania and has no Romanian fiscal code: RO e-Factura is not mandatory. |
An individual is a customer that is not a company and has no Tax ID. A sole trader (PFA, II) with a fiscal code is a business customer, not an individual.
The decision is taken with the data of the customer and of the company at the time the invoice is posted. Later changes, for example the enrolment of the customer in the optional register, do not change the invoices already posted; to apply them to an invoice, reset it to draft and post it again.
To see the decision of the invoices, add the optional column RO e-Factura Obligation to the list of the invoices or group the invoices by E-Factura Obligation. For the individuals in the optional register and for the invoices that are not sent, a banner with the RO e-Factura Decision is displayed on the invoice.
Invoices to individuals (B2C) and Law 88/2026¶
The Invoices to Individuals setting (B2C Invoices (RO e-Factura) field) has two values:
Option |
Effect |
|---|---|
Report every B2C invoice (companies: SRL, SA, …) (default) |
Every invoice to an individual is reported to RO e-Factura. This is mandatory for companies. |
Issuer identified by CNP: Law 88/2026 exemption (PFA, II, IF) |
From 1 June 2026, the invoices to individuals are not sent, unless the customer is enrolled in the optional RO e-Factura register. |
Warning
Law 88/2026 (in force on 1 June 2026) exempts only the issuers identified by their CNP (individuals such as PFA, II or IF without a separate fiscal code). Companies (SRL, SA, …) must keep reporting every B2C invoice, and unreported invoices are fined. Do not select the exemption for a company. Confirm the situation of the company with its accountant before changing this setting. A warning is displayed in the settings when the exemption is selected.
With the exemption, the invoices dated on or after 1 June 2026 to individuals that are not in the optional register get the obligation Not sent. They are never uploaded to the SPV (the E-Factura option is not applied in Send & Print), and an information message lists them. The filter Not Sent (CNP Issuer Exemption) finds them.
To identify the buyer by CNP, fill in the CNP of the contact (see CNP of individuals). To enroll an individual in the optional register, tick RO e-Factura Register in the Romania - ANAF group of the Invoicing tab of the contact (for an individual, this is set by hand).
Note
An earlier version of the module applied a wrong reading of Law 88/2026. When the module is upgraded, the companies on the former setting are reset to Report every B2C invoice, the invoices that had been marked as not sent are recomputed, and a warning listing them is logged. Select the exemption again if it applies to the company.
Submission deadline¶
An invoice must be uploaded to RO e-Factura within 5 working days of its issue date. The E-Factura Deadline field of the invoice (E-Factura tab, below the index) holds the last day: the invoice date plus 5 working days, without the weekends and the Romanian legal holidays (see Legal holidays and working days). For the invoices issued until 31 December 2025, the deadline is 5 calendar days.
The deadline is shown in orange when the invoice is due soon and in red when it is overdue, until ANAF accepts the invoice. The invoices that must be sent but are not validated yet can be followed in several places:
lists them with their deadline, the obligation and the status. The filters E-Factura Pending, E-Factura Overdue and E-Factura Due in 2 Days are available in the invoice lists as well.
On the card of the sales journals of the Accounting Dashboard, the links E-Factura Overdue and E-Factura Due Soon show the number of invoices and open the list.
A daily scheduled action, E-Factura: Submission Deadline Reminders (RO), creates an E-Factura Deadline activity on every pending invoice that is due soon or overdue, with the deadline of the invoice as due date. It is assigned to the salesperson of the invoice, otherwise to the creator of the invoice, otherwise to the user who runs the action. When the deadline passes, the summary of the activity changes to E-Factura overdue and a note is posted in the chatter. The activity is closed with the feedback Accepted by ANAF. when the invoice is validated.
Set in Deadline Reminder (working days) how many working days before the deadline an invoice is due soon and the reminder is created (2 by default).
Corrections: credit notes or storno invoices¶
The Corrections setting (Corrections in RO e-Factura field) chooses the XML document that is sent for a customer credit note. ANAF accepts both:
Credit note (CreditNote 381) (default): the standard CIUS-RO credit note;
Storno invoice (Invoice 380 with negative quantities): the credit note is sent as an invoice (type 380) whose quantities, and so all its amounts, are negative, with positive unit prices. It references the number and the date of the corrected invoice.
The reference to the corrected invoice is taken from the invoice that the credit note reverses: create the credit note from the invoice with the Credit Note button.
SPV messages¶
The SPV does not only answer to the uploads: it also sends the errors found in the invoices and the messages of the buyers. A daily scheduled action, E-Factura: Store SPV Messages (RO), stores all the messages of each Romanian company that has an access token for the SPV (see Connection to the SPV). In the SPV Messages setting:
SPV Messages Lookback (days) is the number of days (1 to 60) requested at each synchronization (3 by default);
Last SPV Synchronisation and Last SPV Error show the result of the last synchronization;
the SPV Messages link opens the messages.
The messages are listed in . Click Synchronize Now to fetch them immediately.
Type |
Content |
|---|---|
Invoice sent, Invoice received |
Notifications of the invoices sent and received through the SPV. |
Invoice errors |
The validation errors of an uploaded invoice. |
Buyer message received, Buyer message sent |
The messages exchanged with the buyer about an invoice. |
Other |
Any other message of the SPV. |
Each message has a status: New, Downloaded or Download error. The content of the errors, of the buyer messages and of the other messages is downloaded and shown in the message (not that of the notifications of invoices sent and received); Download ZIP gets the file received from ANAF. Use Download Content to try again after a download error.
A message is linked to the invoice with the same E-Factura index (Match Invoices links the messages that are not linked yet; the filter Not Matched lists them). On the linked invoice:
the SPV Messages button opens its messages;
the error and buyer messages are posted in the chatter;
a red banner, SPV errors, shows the latest error until the invoice is validated.
Check of the customer at ANAF¶
Enable Check Partner at ANAF before Sending (ANAF Check before Sending setting) to check the customer when an invoice is sent. If the ANAF data of the customer was last refreshed more than ANAF Data Maximum Age (days) ago (30 by default), Odoo refreshes its VAT statuses (see Contacts and the ANAF register) and notes in the chatter of the invoice if the lookup failed or if the fiscal code is not in the ANAF register.
The check never blocks the sending. It warns when the customer is registered as an inactive taxpayer or applies the split VAT payment system (plata defalcată a TVA): a warning banner is displayed on the invoice, an alert in Send & Print with a link to the contact, and a note in the chatter. The Inactive Taxpayer (RO) and Split VAT (RO) fields of the contact give the status.
Invoicing from the Point of Sale¶
The PoS Invoice module checks the invoicing address of the customer while the order is being registered (see Receipts and invoices). For a Romanian company, a customer can be invoiced from the Point of Sale only if:
a business customer has a fiscal code (Tax ID);
an individual has a name;
the contact has a street, a city and a country;
if the country is Romania, the contact has a State (the county required by the CIUS-RO format). The postal code is not required for Romanian addresses.
The CNP of an individual is optional. The check uses the company of the point of sale. The other companies of the database, for example Hungarian ones, keep their own rules.