From 2026, use of the national RO e-Invoice system is mandatory for B2B, B2C and B2G relations. Invoices must be transmitted in the system within 5 working days of issuance.
The 15% sanction in B2B
In addition to administrative fines for failure to transmit on time, in B2B relations a sanction of 15% of the invoice value applies — both to the issuer who fails to transmit the invoice through RO e-Invoice, and to the recipient who receives and records a B2B invoice through other means.
The system effectively couples issuer and recipient in a permanent cross-check. The concordance between the data in the VAT return, the accounting records, SAF-T and RO e-Invoice is checked automatically by ANAF — significant differences generate RO e-VAT compliance notices.
What you should do
- Verify that your invoicing system is connected and transmits to RO e-Invoice within 5 working days.
- Verify that invoices received in B2B relations also come through the system — refuse to record B2B invoices that arrive through other channels without being regularised.
- Align the internal accounting process, SAF-T (D406) and VAT returns — mismatches are the first items examined in inspection.
For the full context of digital obligations and their impact in tax audits, see Tax audit of companies 2026.