A valid invoice is more than a professional-looking document. It must clearly identify the supplier, the customer, and the transaction, and include the tax information required by law. An incorrect tax identification number, an unclear description, or a missing VAT statement can lead to a rejected invoice or the need to issue a correction.
This guide covers the mandatory elements of a full invoice in Romania, the practical differences between invoices issued by sole traders and limited companies, and the details that are useful but not required for tax purposes.
In brief
A full invoice must include a unique number, the issue date, identification details for both parties, a description of the supplied goods or services, the taxable amount, unit price, and VAT information. Include the date of supply, service completion, or advance payment when it is earlier than the invoice issue date. Depending on the transaction, the invoice may also need a statement such as “reverse charge”, “VAT on collection”, or a reference to the VAT exemption scheme.
Your IBAN, payment deadline, signature, and company stamp are not part of the core tax requirements, although several of them are commercially useful.
What information is mandatory on an invoice in Romania?
The list below applies to a full invoice under Article 319 of the Romanian Tax Code.
1. Invoice series and number
An invoice must have a sequential number from one or more series so that it can be uniquely identified. Keep the numbering consistent and do not use the same number on two different invoices.
2. Invoice issue date
State the date on which you issue the invoice. For most transactions, you must issue the invoice no later than the 15th day of the month following the month in which you supplied the goods or services or received an advance payment, unless you issued it earlier.
3. Date of supply, service completion, or advance payment
Include this date if it falls before the invoice issue date. For example, if you complete a service on 31 July and issue the invoice on 5 August, the invoice must show both the issue date and the service completion date.
4. Supplier details
The invoice must include the supplier’s legal name or full name, address, and tax identification number. If the supplier is VAT-registered under Article 316, use its VAT number with the RO prefix. For a Romanian limited company, include its Trade Register number and share capital where the applicable company-law rules require them.
5. Customer details
For a sole trader, limited company, or other entity, include its legal name or full name, address, and tax identification number. Add the VAT number when it is relevant to the transaction. For an individual customer, a full invoice includes their name and address; a personal numerical code (CNP) is not mandatory for every B2C sale.
6. Supplied goods or services
For goods, state the name and quantity. For services, describe the service clearly enough to identify the transaction. “Services according to contract” may be too vague. A clearer entry would be: “Website design services under contract no. 8/2026.”
7. Taxable amount, unit price, and discounts
Show the taxable amount for each VAT rate, exemption, or non-taxable transaction, the unit price excluding VAT, and any discount not already included in the price. In practice, quantity, unit of measure, and line totals help both parties check and recalculate the amounts.
8. VAT rate and VAT amount
If the supplier is VAT-registered and the transaction is taxable, the invoice must state the applied VAT rate and the VAT amount charged. VAT collected or adjusted must also be expressed in Romanian lei, even when you issue the invoice in another currency.
9. Applicable tax statements
Some transactions require a specific statement on the invoice: “reverse charge”, “VAT on collection”, “self-billing”, a reference to the VAT exemption, or a margin-scheme statement. A business that is not VAT-registered and uses the special exemption scheme can use: “Special exemption scheme under Article 310 of the Tax Code.”
How does an invoice from a sole trader differ from an invoice from a limited company?
The core tax elements are the same. The main difference is how you identify the supplier:
- Sole trader (PFA): the official name, including the holder’s name and organisational form, the professional registered office, and the tax identification number. If normally VAT-registered, include the VAT number with the
ROprefix. - Limited company (SRL): the full company name, registered office, tax identification number, Trade Register number, and share capital. If the company is VAT-registered, use the VAT number with the
ROprefix.
The administrator’s name, CAEN activity code, and identity-document details are not standard invoice requirements.
Which details are useful but not mandatory for tax purposes?
To make payment and communication easier, you can also include:
- your IBAN and bank;
- the payment deadline;
- the contract or purchase-order number;
- contact details;
- payment terms or late-payment penalties, if your contract provides for them.
A signature and company stamp are not mandatory invoice elements. Adding them does not replace missing tax information.
Simplified invoices
For invoices worth no more than EUR 100, including VAT, the Tax Code allows a simplified invoice. It must include at least:
- the issue date;
- the supplier’s identification details;
- the type of goods or services;
- the VAT amount charged or the information needed to calculate it;
- the customer’s VAT number or tax identification number, if the customer is a taxable person or a non-taxable legal person;
- a clear reference to the original invoice, when the document amends it.
A simplified invoice is an exception and does not work for every situation. For standard B2B invoices, a full invoice remains the safer choice.
Is a PDF enough in 2026?
A PDF helps the customer read the invoice and receive a copy by email. However, for transactions that fall under the RO e-Factura obligation, emailing a PDF does not replace submission of the electronic invoice in XML format through the system.
For B2C transactions where the customer does not identify themselves with a tax number, use the 13-digit code made up of zeros in the tax-identification field of RO e-Factura, in line with the applicable technical rules.
How do you correct an incorrect invoice?
Article 330 of the Tax Code sets out the following approach:
- If you have not sent the invoice to the customer, cancel it and issue a new invoice.
- If you have sent the invoice, issue a correction document that clearly refers to the number and date of the original invoice.
Do not simply edit the saved file while keeping the same invoice number, and do not reuse that number for another document. If you sent the invoice through RO e-Factura, you must also submit the correction through the applicable system flow.
Checklist before you send an invoice
- The series and number identify the invoice uniquely.
- The issue date and the supply, service, or advance-payment date are correct.
- The supplier and customer details match the current supporting documents.
- The description identifies the invoiced goods or services.
- The taxable amount, price, discounts, and VAT calculate correctly.
- The relevant tax statement appears on the invoice.
- You have checked whether you must submit the invoice through RO e-Factura.
Conclusion
A correct invoice starts with complete details and a consistent issuing process. Check the supplier, customer, transaction, and VAT treatment before sending it. When you find an error, correct it through a document linked to the original invoice.
Pureconto helps you issue invoices with consistent numbering, keep customer details together, and track documents in one place. You spend less time on manual checks and keep records that are easier for both you and your accountant to follow.
Legal sources
- Law no. 227/2015 on the Tax Code: Article 319, invoicing, and Article 330, invoice corrections;
- Law no. 31/1990 on companies;
- Law no. 265/2022 on the Trade Register;
- Emergency Ordinance no. 120/2021 on the national RO e-Factura system, as subsequently amended;
- Emergency Ordinance no. 138/2024, including the update to simplified-invoice requirements.
Legal note: This article is for information only and reflects legislation reviewed on 31 July 2026. VAT treatment and reporting obligations depend on the transaction and the tax status of the parties. Discuss a specific situation with an accountant or tax adviser.