🧾 Compliance & accounting

Romania e-Factura & SAF-T for Foreign Owners

If you own a Romanian company, two digital reporting systems now sit at the centre of your compliance: e-Factura (electronic invoicing) and SAF-T (a standardised accounting data file). Both are run by ANAF, Romania’s tax authority. Here’s what foreign owners need to understand.

What is e-Factura?

RO e-Factura is Romania’s national electronic invoicing system. Instead of sending a PDF or paper invoice directly to your customer, invoices are issued in a structured format and submitted through ANAF’s online portal, the SPV (Spațiul Privat Virtual), where they are processed by the system.

Key points:

• B2B e-invoicing is mandatory. Invoices between Romanian businesses must go through the e-Factura system.
• B2C e-invoicing has also been brought in, extending the system to invoices issued to consumers.
• Invoices are submitted and cleared through the platform rather than sent only between the two parties.

In practice this means your invoicing has to connect to ANAF’s system — usually through accounting software that supports e-Factura, or through your accountant.

What is SAF-T (D406)?

SAF-T (Standard Audit File for Tax) is a standardised electronic file that reports detailed accounting and tax data to ANAF. In Romania it is filed on form D406.

• It contains structured data drawn from your bookkeeping — accounts, invoices, payments and more.
• It has been rolled out by taxpayer size, with larger companies brought in first and smaller ones following.
• Your accountant generates and submits the D406 file from your accounting records; it is not something you prepare by hand.

Why this matters for foreign owners

You cannot ignore either system. Together they mean Romanian compliance is now largely digital and data-driven, so you need:

• Compliant accounting software that can issue e-Factura invoices and produce the SAF-T file; and
• An accountant who manages the SPV connection, submissions and deadlines on your behalf.

For a non-resident owner running the company from abroad, this is hard to handle alone. Our partner accountants set up the right software and file everything for you. See also our guide on compliance after forming your SRL and, if relevant, VAT registration in Romania — VAT (standard 21%, reduced 11%) feeds directly into both e-Factura and SAF-T reporting.

Caution: these notes reflect the position in 2026. The rollout scope, covered transactions and deadlines change frequently — confirm your current obligations with an accountant before relying on this article.

Get it set up correctly

E-Factura and SAF-T are not optional extras; they are core to operating a Romanian SRL. Getting the software and submissions right from day one avoids penalties and rejected invoices. Let our accounting team in Romania handle e-Factura and SAF-T for you in English — or start here to set up your company and compliance together.