National e-Invoicing (e-Factura)

RO e-Factura is the system through which invoices issued in Romania are sent electronically to ANAF. If your company issues an invoice that falls under the e-Factura obligation, the invoice doesn't just stay as a PDF or in your software, it must also be sent into the ANAF system.

As an idea it isn't complicated, but it can be confusing at first because it involves SPV, a digital signature, invoicing software, authorisations and deadlines.

When it became mandatory

In short: if you issue invoices from Romania, you must check whether those invoices have to be sent into e-Factura.

Careful: income ≠ an invoice issued by you

This is where the biggest confusion appears for game developers.

• If you sell services or products directly and you issue the invoice to a company or client in Romania, then you think about e-Factura.
• If you work with platforms like Steam, Apple or Google, which have their own reports, self-billing, tax documents or payouts, you may not issue a classic invoice for each payout.

For platform income, ask your accountant exactly what the treatment is: an invoice issued by you, a self-invoice, a sales report, a payout document, reverse charge, foreign income or another accounting flow.

How it affects invoices issued in Romania

If you issue an invoice to a company in Romania, it must be sent through RO e-Factura, whether or not you are VAT-registered.

See also European VAT code for the difference between a plain CUI, an intra-community code and a normal VAT payer.

Where you see the invoices

Invoices sent or received through RO e-Factura are checked in SPV, in the RO e-Factura area. There you see the system's responses and the invoices linked to the company's CUI.

Invoicing software connected to SPV

The most used solutions in Romania. The costs are rough guidance and change, so check the current offer on the site and any "free in the first year" deal.

What needs to be configured

• a company/PFA with correct fiscal data
• access to SPV
• a qualified digital signature or access through a representative/accountant
• invoicing software or a way to generate invoices
• authorising the software to communicate with SPV
• a clear procedure: who issues, who sends, who checks, who downloads

If you use SmartBill or similar software, check in the platform how SPV authorisation and sending into e-Factura are done.

What to ask your accountant

Before you issue the first invoices:

Practical recommendation

If you have a company and issue invoices in Romania, set up e-Factura early, before you urgently need it.

If you don't issue invoices in Romania and only have platform income, don't panic. Talk to your accountant and establish exactly which documents are used for that income.

For me, the simple solution was invoicing software connected to SPV plus access for the accountant, so I don't have to log into ANAF manually for every little thing. I keep the access details in My Own Company Details.

In short

• RO e-Factura is mandatory for many invoices issued from Romania: B2B and, from 2025, B2C.
• Don't confuse income with invoices issued by you. If the platform generates the documents or there is another accounting flow, you may not issue an e-Factura for that payout.
• The simplest option: software (SmartBill, FGO, Oblio, Facturis, Saga) connected to SPV, plus a clear agreement with your accountant on who sends and checks the invoices.

Useful resources

• Access and invoice management: in SPV, the RO e-Factura area (you log in on the ANAF portal).
• The documentation and tutorials of the software you choose (SmartBill, Oblio, FGO, etc.) are usually the most practical for setup.