e-Invoice 2025 Guide: What It Is, How It Works & What You Need to Do to Stay Compliant

June 5, 2024

6 min read

Starting January 1, 2025, e-Invoice becomes mandatory for most commercial transactions between companies (B2B) and between companies and public institutions (B2G) in Romania. The implementation of this system is part of the national fiscal digitalization process, initiated by ANAF (Romanian National Agency for Fiscal Administration), and aims to reduce tax evasion, increase transparency, and improve efficiency in the relationship between taxpayers and the state.

This comprehensive guide explains what e-Invoice is, how it works in practice, and what steps you need to follow to remain compliant with the law in 2025. You'll learn who is required to use it, what interaction through SPV (Private Virtual Space) involves, how to sign and transmit invoices in XML format, what the deadlines are, and what penalties you risk if you don't comply.

What is e-Invoice?

Official Definition and Legislative Framework

e-Invoice is the electronic system implemented by ANAF for digitalizing the invoicing process in Romania. It is regulated by Emergency Ordinance No. 120/2021, being part of the national fiscal digitalization strategy.

How does e-Invoice work?

The system allows automatic transmission of invoices in XML format (UBL 2.1) through the Private Virtual Space (SPV). Once transmitted, the invoice is automatically verified by ANAF, archived, and made available to the recipient.

Advantages over traditional invoicing

Fast validation confirmation
Elimination of human errors in document processing
Complete traceability and easy auditing
Significant savings at the administrative level

Who is required to use e-Invoice in 2025?

Starting in 2025, the use of the national electronic invoicing system becomes mandatory for most economic operators in Romania, regardless of company size or field of activity. The obligation applies exclusively to commercial relationships where both parties are established in Romania and involves issuing and transmitting invoices exclusively through the RO e-Invoice system.

Categories targeted by legislation

The following categories of economic entities are required to use e-Invoice:

All legal entities registered for VAT purposes, including LLCs (SRL), joint-stock companies (SA), cooperatives, and other legal forms of business organization;
Individual entrepreneurs (PFA) and individual enterprises, if they conduct economic activity and issue invoices to other companies or public institutions;
NGOs (non-profit organizations), insofar as they provide services or products for a fee and are involved in commercial transactions;
Public institutions, as recipients of electronic invoices in B2G (Business to Government) relationships.

Important note: Regardless of company size or turnover, if you issue invoices to companies or public institutions, you are required to use e-Invoice 2025. Exceptions are minimal and temporary.

Differences between types of commercial relationships

Current legislation clearly distinguishes between different forms of transactions:

B2B (Business to Business) – All transactions between companies established in Romania must be invoiced through the e-Invoice system
B2G (Business to Government) – Any supplier of products or services to state institutions must use e-Invoice
B2C (Business to Consumer) – For direct sales to individual consumers, e-Invoice is not mandatory in 2025

How to activate and configure the Private Virtual Space (SPV)?

What is SPV and why is it necessary for e-Invoice 2025?

SPV (Private Virtual Space) is the official platform provided by ANAF for electronic communication between taxpayers and tax authorities. It is a secure portal that allows transmission, reception, and consultation of tax documents in a fast and legal manner.

Step-by-step guide for SPV activation

1. Creating the SPV account

Access the official platform: https://pfinternet.anaf.ro
Choose the type of taxpayer: individual, legal entity, or entity without legal personality
Complete all requested data (CUI/CNP, email, phone number)
Choose authentication method: password, digital certificate, or video identification

2. Identity validation

This is an essential step for full activation of SPV functions. It can be done in three ways:

with qualified digital certificate
through online video identification on the ANAF website
or physically, at the ANAF counter, with identity document and data confirmation

3. Associating the qualified digital certificate

Required for electronic signing of invoices and other tax documents
Must be obtained from an accredited provider (e.g., DigiSign, CertSign, Trans Sped, Alfasign, etc.)
The certificate must be installed on the work computer and associated with the SPV account

How to send invoices through e-Invoice?

If you want to send invoices through e-Invoice in 2025, you have two clear options: either choose the long route, where you manually manage each technical step, or use a platform like Billyou, which does all the steps automatically for you.

Classic flow of sending an invoice in e-Invoice

For those who choose to manage the process manually, the basic flow involves 3 essential steps:

1. Generating the invoice in XML format (UBL 2.1)

Done with a program compatible with ANAF requirements
The invoice must be built in standard UBL 2.1 format
Any deviation from the required format can lead to document rejection

2. Uploading the XML file to SPV

You authenticate in your SPV account with digital signature
Access the "e-Invoice Transmission" section
Upload the XML file, digitally sign it, and transmit it for validation

3. Confirmation and receiving validation message

ANAF automatically processes the file and checks if it respects the structure
You receive a message with transmission success or detected errors
Only after validation is the invoice considered legally transmitted

Or choose the fast option: Billyou

With Billyou, all these steps happen automatically in the background:

You create the invoice in the intuitive Billyou interface
The system automatically transforms it to XML, digitally signs it, and sends it to SPV
You receive validation notification directly in the platform

It's the ideal solution if you want to avoid technical complications and focus on business, not bureaucracy.

Official penalties and deadlines for e-Invoice 2025

Legal implementation calendar

January 1, 2025 – entry into force of the obligation to transmit all invoices through e-Invoice
January 1 – March 31, 2025 – transition period without penalty application
April 1, 2025 – effective application of fines begins

Fines provided by legislation

Large legal entities

For non-compliance with the obligation to transmit invoices through the RO e-Invoice system:

between 5,000 and 10,000 lei, depending on frequency and severity of violation
penalties can be combined with corrective measures ordered by ANAF

Small, medium enterprises and individual entrepreneurs

Small, medium companies and individual entrepreneurs can be penalized with:

fines between 1,000 and 5,000 lei
possibility of 50% reduction if paid within 15 days

Software solutions compatible with e-Invoice 2025

There are several electronic invoicing solutions on the local market, but Billyou stands out through simplicity, speed, and complete integration with SPV and e-Invoice.

Frequently asked questions about e-Invoice 2025

Is e-Invoice 2025 mandatory for NGOs?

Yes. Even though they are non-profit organizations, NGOs are required to use the e-Invoice system if they issue invoices for goods or services for a fee.

Can I send invoices without digital signature?

No. Each XML file must be signed with a qualified digital certificate. Digital signature ensures document authenticity and integrity.

Do I need to send the invoice by email to the client as well?

No. After being transmitted and validated in the RO e-Invoice system, the invoice automatically becomes accessible to the client in SPV, without needing to be sent by email.

If I issue invoices occasionally, do I still need to use e-Invoice?

Yes. The obligation doesn't depend on frequency, but on the nature of the commercial relationship. Even if you issue a single invoice per year to a company, it must be transmitted through e-Invoice.

e-Invoice for freelancers and liberal professions

Is it necessary for occasional or one-time contracts?

Yes. Even if you're a freelancer, consultant, or other type of service provider with fiscalized activity, if you issue invoices to companies (B2B) or institutions (B2G), you have the obligation to use e-Invoice 2025.

What should a freelancer know about e-Invoice?

Must have a qualified digital certificate
Must create an SPV account as an authorized individual
Can use simplified software for few invoices

What happens if you're on vacation or can't transmit the invoice on time?

Do you have a deadline for transmission?

Yes. Invoices must be transmitted in the e-Invoice system within a maximum of 5 calendar days from the issue date. Otherwise, there's a risk of fine.

Solutions for special cases

You can delegate another person in SPV to transmit on your behalf
You can prepare invoices in advance and schedule transmission
You can transmit from mobile, through digital signature provider applications

Conclusion

The implementation of e-Invoice 2025 represents an important step in the digitalization of fiscal processes in Romania. With the right tools and adequate preparation, the transition can be achieved without major difficulties.

Billyou offers you all the necessary tools to successfully implement the e-Invoice system, from automatic generation of invoices in the correct format to their transmission and monitoring in relation to ANAF.