Document format and locale facts for Romania

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: ro.

Selected national claims reviewed

Document vocabulary and checks

Romania's ordinary VAT-invoice particulars, five-year accounting-document retention baseline, structured-XML RO e-Factura definition, national syntax boundary, broad domestic B2B/B2C transmission context and 2026 amendment point are reviewed. Simplified invoices, current exception and registry status, taxpayer-specific applicability, technical validation, transmission, responses, corrections and fiscal-device rules remain case-specific checks.

Evidence snapshot: 6 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: TVA (VAT). Business identifier labels: Cod unic de identificare (CUI).

• Guidance: Romania's Fiscal Code Article 319 sets the ordinary invoice baseline: a unique sequential identifier; issue date and, where different, the supply or advance date; supplier and customer names, addresses and applicable VAT or fiscal identifiers; goods or services and quantity where relevant; tax-exclusive unit price and discounts; taxable bases by rate or exemption; VAT rates and amounts; and the relevant exemption, reverse-charge, self-billing, cash-accounting or margin-scheme wording when those rules apply.Evidence RO_FISCAL_CODE_CURRENT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Romania's current Accounting Law Article 25 requires mandatory accounting registers and the supporting documents used for financial-accounting entries to be archived for five years, calculated from 1 July of the year following the financial year in which they were prepared. Transaction-specific tax, litigation or other preservation duties can require a longer practical hold.Evidence RO_ACCOUNTING_LAW_CURRENT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: RO e-Factura is not a visual PDF workflow. The governing ordinance defines the electronic invoice as structured XML, uses SR EN 16931-1 and RO_CIUS, validates submissions, applies the Ministry of Finance electronic seal to accepted XML and returns errors for invalid structure. Covered domestic B2B and B2C transmissions and exceptions depend on the parties and transaction, and the framework was amended again in 2026. This preview does not create RO_CIUS XML, transmit it, obtain the Ministry seal, establish the legal communication date, or process corrections and system responses.Evidence RO_E_FACTURA_LAW_CURRENT, RO_E_FACTURA_2026_AMENDMENT, RO_ANAF_E_FACTURA_FIELDS · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.