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, and 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 and refuse to record B2B invoices that arrive through other channels without being regularised.
- Align the internal accounting process, SAF-T (D406) and VAT returns, because 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.