Invoice layout¶

The Romania - Invoice Mentions (l10n_ro_invoice_report) module adds the mentions required on Romanian invoices by article 319 (20) of the Fiscal Code to the standard invoice PDF: the identification data of the supplier and of the customer, the series and number of the invoice, the TVA la încasare (VAT on collection) and taxare inversă (reverse charge) mentions, and the exchange rate of invoices issued in a foreign currency.

The module is installed automatically with Romania - Localization Base (l10n_ro_base, see Localization base) and only changes the documents of companies whose fiscal country is Romania. The invoices of the other companies of the database, for example the Hungarian or Spanish ones, are printed as before.

Mentions printed on the invoice¶

The mentions are added to the PDF (Print or Send & Print) of the invoices and credit notes of Romanian companies, without any further configuration. The data comes from the company, the customer and the invoice.

Mention	What is printed	Where to set it
Supplier	Company name, CUI (the company’s Tax ID), Trade Register No. (Nr. Reg. Com., the NRC of the company’s contact), Share capital, and the IBAN of the bank account of the invoice (otherwise the first bank account of the company) with the name of the bank.	Company Tax ID and NRC (see Company); Share Capital in the Romanian Localization settings.
Series and number	Series, Number and Issue date of the invoice.	Sequence of the journal (see below).
Customer	CUI (when the Tax ID is not already printed in the address block), Trade Register No. and, for an individual, the CNP.	Tax ID and NRC of the customer; CNP field of the contact (see CNP of individuals).
TVA la încasare	The mention TVA la încasare (not translated, as it is a legal mention).	VAT on Payment setting, or a cash-basis tax (see below).
Taxare inversă	The mention Taxare inversă (not translated).	Reverse-charge taxes (see below).
Exchange rate	BNR exchange rate, Exchange rate date, VAT amount in RON and Total in RON.	Invoice currency (see below).

Series and number¶

The series is the prefix of the journal sequence and the number is the running number that follows it. An invoice numbered FACT/2026/00012 is printed with the series FACT/2026 and the number 00012. If the number of the invoice does not follow the sequence prefix of the journal, the whole number is printed as Number and no series is shown.

VAT on collection (TVA la încasare)¶

The mention TVA la încasare is printed on customer invoices in two cases:

the company applies the VAT on collection system on the date of the invoice: tick VAT on Payment in the Romanian Localization settings and, if the system applies only for a period, fill in VAT on Payment From and VAT on Payment Until;
one of the taxes of the invoice lines is a cash-basis tax (Tax Exigibility set to Based on Payment), as the VAT on collection taxes of the Romanian chart of accounts are.

Note

The VAT on Payment option of the company is the same flag as the one of the company’s own contact in the ANAF register (see Contacts and the ANAF register): updating the company from ANAF also updates the option.

Reverse charge (taxare inversă)¶

The mention Taxare inversă is printed when one of the taxes of the invoice lines requires it. The taxes of the Romanian chart of accounts for which the customer owes the VAT are recognized automatically: the VAT Reverse Tax tax (domestic simplification measures, article 331) and the Intra-Community VAT Delivery Services tax (article 278 (2)).

To print the mention for another tax, open it in Accounting ‣ Configuration ‣ Taxes and tick Reverse Charge Mention (RO) (displayed for the taxes of a Romanian company, below Label on Invoices).

Exchange rate of foreign-currency invoices¶

When the currency of the invoice is not the currency of the company (RON), the invoice shows, below the lines:

the BNR exchange rate, as 1 EUR = 4.9767 RON for example, with four decimals;
the Exchange rate date, which is the date used to find the rate;
the VAT amount in RON and the Total in RON, as article 319 (20) requires the VAT to be stated in lei. On a credit note, the amounts are printed with a negative sign.

The rate printed is the rate of the invoice. With the BNR exchange rates module, it is the last rate published by the Banca Națională a României (BNR) before the day on which the VAT becomes chargeable (article 290 of the Fiscal Code); otherwise it is the standard rate of the invoice date. The mention is always titled BNR exchange rate, whichever provider supplied the rate.