--- title: Invoicing in Romania โ€” a do's and don'ts guide description: A plain-language checklist for getting Romanian invoices right โ€” numbering, VAT changes, due dates, credit notes, advances, currencies, archiving and audits. Practical advice you can follow without an accounting degree. product: TSync Intelligence 11.3.6 language: en canonical: https://docs.tsync.pro/modules/best-practices-facturare-ro/ source: https://docs.tsync.pro/llms.txt --- # Invoicing in Romania โ€” do's and don'ts ๐Ÿงพ Invoicing in Romania comes with real rules, and getting them slightly wrong can mean a rejected invoice or an awkward question during a tax inspection. This guide walks you through the things that matter most โ€” in plain language, as a friendly **do this / avoid that** checklist. > โ„น๏ธ This is a general introduction, not tax advice. For tricky situations (VAT on > collection, special exemptions, stocktaking and so on), ask your accountant. > TSync automates what it safely can โ€” but the final fiscal calls are yours. ## ๐Ÿ“Š Numbering your invoices **The rules in short:** - Every invoice needs a **series and a number** (for example `FC2025-00123`). - Numbers must run **in order, with no gaps** โ€” you can't jump from 122 to 125. - If you **cancel** an invoice before it's been sent to ANAF, you must explain the gap in your own records and keep the original marked **"Cancelled"**. - You can **change the series** whenever you like โ€” start of year is the natural moment โ€” as long as the new series is clearly different (for example `FC2024-` becoming `FC2025-`). **Do this in TSync:** - Under **Setup โ†’ Settings โ†’ Invoices**, set an invoice **prefix** that means something to you (for example `FC` for regular customers, `FC-EXP` for exports). - Let TSync **number invoices automatically** โ€” it won't leave gaps. - For the yearly reset, change the prefix by hand on the 1st of January (`FC2024-` โ†’ `FC2025-`). - If you have several locations or sell to different markets, use **separate series** so they're easy to reconcile later: - `FC` โ€” sales within Romania - `FCE` โ€” exports - `FCI` โ€” sales to other EU countries - `FCS` โ€” services **Avoid this:** - โŒ **Don't delete an invoice**, even one you created by mistake. Mark it **"Cancelled"** instead โ€” the number stays used up, exactly as the law expects. - โŒ **Don't reuse a number** once an invoice has gone to ANAF. That number is spent forever; ANAF will block any attempt to use the same series-and-number again. - โŒ **Don't backdate invoices by more than a few days.** ANAF accepts at most about five working days back. Anything older has to be handled by your accountant separately. --- ## ๐Ÿ’ฐ When the VAT rate changes mid-year Romania changed its standard VAT during 2025 (from 19% to 21%), and this kind of change always raises the same question: **which rate do I use?** **The simple rule:** use the VAT rate that applied **when the VAT became due** โ€” usually the invoice date or the delivery date, whichever comes first. **Common situations:** - **Service finished in the old year, invoiced in the old year** โ†’ old rate. - **Service that runs across the change** โ†’ split it: old rate for the part before the change, new rate for the part after. - **Invoicing now for something delivered earlier** โ†’ use the rate from the **delivery** date, and say so on the invoice. - **Ongoing services (rent, maintenance, subscriptions)** โ†’ the rate that applies on each payment's due date. Payments for periods after the change use the new rate. - **Advances** โ†’ the rate at the moment you collected the advance; the rest is invoiced later at the rate that then applies. **Do this in TSync:** - **Keep the old rates available.** TSync deliberately keeps the previous rates (19%, 9%, 5%) on hand for exactly these carry-over cases โ€” don't delete them. - For brand-new invoices, pick the **current** rate explicitly (21%, or the unified reduced 11%). - For advances and ongoing services, write the exact delivery period in the customer-note field so your accountant isn't left guessing. --- ## ๐Ÿ“… Payment due dates **The rules in short:** - **Business to business:** up to **30 calendar days** by default; you can agree in writing to extend to 60. - **Selling to public institutions:** up to **30 days** from when they receive the invoice. - Late payments can carry **penalties** โ€” a small daily percentage, or whatever your contract states. **Do this in TSync:** - Set **30 days** as your standard due period under **Setup โ†’ Settings โ†’ Invoices**. - TSync then works out each invoice's due date for you from the invoice date. - Turn on **automatic reminders** (under **Setup โ†’ Settings โ†’ Email Reminders**) so customers are nudged without you chasing them: - a friendly note a week before, - a neutral note on the day, - a firmer notice a week after, - a final notice a month after. --- ## ๐Ÿ”„ Fixing a wrong invoice: use a credit note, not a "cancel" This is one of the most important habits to get right. **Why it matters:** once an invoice has been sent to ANAF, **you cannot simply cancel it**. The correct way to undo or correct it is a **credit note** โ€” an official document, recognised by ANAF, that reverses the original. **Which document for which situation:** | Situation | Use | |---|---| | A mistake on the invoice (price, quantity, name) | A **credit note** to reverse it, then a fresh correct invoice | | Goods returned | A **credit note**, partial or full | | An order you'd already invoiced is cancelled | A **full credit note** | | A price reduction after issuing | A **credit note** for just the difference | | A periodic commercial discount | One **combined credit note** | **Do this in TSync:** - Go to **Sales โ†’ Credit Notes โ†’ New** โ€” *not* "cancel invoice". - Always fill in the **original invoice number** it refers to. ANAF needs that link. - If you tick **apply to invoice**, TSync adjusts the amount automatically. - Use **Send Credit Note to ANAF** to file it officially. > โš ๏ธ Remember: **ANAF does not let you cancel an invoice once it's been sent.** A > credit note (plus, if needed, a new correct invoice) is the only proper route. --- ## ๐Ÿ“ Proformas and advance invoices These two look similar but are very different in the eyes of the tax authority. - **Proforma** โ€” a *request for payment*, not a real invoice. It isn't sent to ANAF and doesn't create any VAT obligation. Think of it as a polite "please pay this". - **Advance invoice** โ€” a *real* invoice for money received up front. It **is** sent to ANAF, and VAT becomes due when you collect the advance. **The recommended flow:** 1. Send the customer a **proforma** and wait for payment. 2. When the advance arrives, issue a proper **advance invoice** and send it to ANAF. 3. On final delivery, issue the **final invoice** for the full value **minus the advance** you already taxed. 4. On that final invoice, note clearly that an advance was already invoiced (with its number and date). **Do this in TSync:** - Use an **Estimate** as your proforma, then convert it to an invoice when the money comes in. - For the advance, create a separate invoice for the partial amount. - On the final invoice, add the advance reference in the description. --- ## ๐Ÿ’ฑ Invoicing in other currencies **The rules in short:** - For **Romanian customers**, the invoice **must be in lei (RON)**. - For customers in other EU countries or outside the EU, you may invoice in any currency (EUR, USD and so on). - For your accounting, foreign amounts are converted to RON at the **official National Bank (BNR) rate for the invoice date**, and **VAT is always shown in RON** too. **Do this in TSync:** - Define the currencies you use, and their rates, under **Setup โ†’ Settings โ†’ Currencies**. - TSync protects you automatically here: when you send an e-invoice to a Romanian customer, it makes sure the official currency is **RON**, whatever the on-screen setting โ€” so you can't accidentally break the rule. - Foreign customers still see their invoice in their own currency; your accountant sees the RON equivalent. > ๐Ÿ’ก Keeping exchange rates fresh is something a scheduled task can do for you daily โ€” > see [Set up the cron job](../setup-cron-job.md). --- ## โœ๏ธ Amounts written in words (suma รฎn litere) Contracts and many official documents spell the total **in words** next to the figure โ€” for example *"134,00 lei (una sutฤƒ treizeci ศ™i patru lei 00 bani)"*. TSync does this **automatically**: when your account **language is Romanian**, every **invoice, estimate, proposal and credit-note PDF** prints its total in correct Romanian words โ€” with the right forms (*una sutฤƒ*, *douฤƒ sute*, *treizeci ศ™i patru*), the currency (**lei / bani**, or *euro / cenศ›i* for EUR), and the bani shown as two digits. There is nothing to switch on โ€” just set the staff language to Romanian. **In a contract template** you place the words yourself with a merge field: **`{contract_value_in_words}`** for the contract's Value, or **`{_in_words}`** for any amount you keep in a contract custom field (e.g. `{total_lucrari_in_words}`). `{contract_value_in_words}` is available in the click-to-insert merge-fields panel of the contract editor. --- ## ๐Ÿ—‚๏ธ Keeping invoices safe (legal archiving) **The rules in short:** - You must keep invoices you issue **and** receive for **10 years**. - They can be kept **electronically** โ€” for e-Factura invoices you no longer need to print them on paper. - You must be able to show the files **haven't been tampered with**. **Do this in TSync:** - **Never delete invoices** from TSync โ€” they're your legal record. - TSync stores the official ANAF-signed copies of your e-invoices for you. Keep that storage area as part of your backups. - **Back up daily**, and make sure your backup includes three things: 1. the full database, 2. all uploaded files (including those signed ANAF copies), 3. your **encryption key** โ€” without it, protected data can never be recovered (see [The encryption key, explained simply](../encryption-key-explained.md)). - Keep backups for **at least 10 years**, on more than one place โ€” for example a cloud service *and* an offline copy. --- ## ๐Ÿ” Being ready for a tax inspection When ANAF inspects, they typically check a handful of things. Knowing them in advance makes the visit painless. **What an inspector usually looks at:** - Your invoice numbers run in order, with any gaps explained. - The totals match across your invoices, your VAT records and your tax returns. - Invoices above the e-Factura threshold were actually filed. - Every cancellation is justified โ€” why, when, and by whom. - Recent activity in the tax portal (SPV) lines up. **Do this in TSync to prepare:** - Export an **invoice list to Excel** for the period under review (**Setup โ†’ Reports โ†’ Sales reports**). - Pull up your **e-Factura messages** for that period as proof of filing (**Setup โ†’ RO ANAF โ†’ e-Factura โ†’ Messages**). - Use the **Activity Log** (**Setup โ†’ Utilities**) to show the history of any change โ€” who edited what, and when. - Keep the folder of **ANAF-signed copies** safe โ€” it's your strongest evidence. --- ## ๐Ÿข Special situations worth knowing **Private individual customers (no company code):** there's a dedicated walkthrough โ€” see the [RO ANAF guide](ro-anaf.md). **Customers in other EU countries:** - They have an **EU VAT number** (like `DE123456789`), not a Romanian one. - The VAT is **0%** (an exempt intra-EU supply, with your right to deduct intact). - **Always check their EU VAT number is valid** before you invoice, on the official **VIES** site (`ec.europa.eu/taxation_customs/vies/`). This is a manual check for now โ€” do it before issuing. **Exports outside the EU:** - VAT is **0%**, backed by the customs export paperwork. - Note on the invoice that the operation isn't taxable in Romania. - Goods on the move may need an **e-Transport** document โ€” see the [e-Transport guide](etransport.md). **VAT on collection (cash accounting):** - An optional system for smaller companies โ€” VAT becomes due when the invoice is actually **paid**, not when it's issued. - The invoice must say **"VAT on collection"**. **Recurring services (subscriptions, maintenance):** - For automatic monthly or quarterly billing, TSync can generate **recurring invoices** for you on a schedule. --- ## โš™๏ธ A simple routine to stay on top of things Good invoicing is mostly about small, regular habits. Here's a rhythm that works. **Every day (whoever handles sales):** 1. Check invoices that are **awaiting payment** or **overdue**, and follow up. 2. Glance at the **RO ANAF dashboard** โ€” connection healthy, no errors overnight. 3. Send new invoices to ANAF the **same day**, ideally. **Every week (accounting):** 1. Match bank payments against invoices. 2. Check **received** invoices from your suppliers in the e-Factura messages. 3. Export to Excel for your external accountant if you have one. **Every month:** 1. Prepare your **VAT return (D300)**. 2. Prepare the **partner listing (D394)**. 3. Sanity-check that your invoice numbers are still consecutive. 4. Take a **full backup**. **Every year:** 1. On **31 December**, finish on the current series; start a fresh series on **1 January**. 2. Around **mid-January**, handle the **SAF-T (D406)** filing if it applies to you. 3. Move an archive copy of your backups somewhere off-site. 4. Update VAT rates if anything has changed. --- ## ๐Ÿšจ The ten costliest mistakes to avoid 1. **Reusing an invoice number** after a cancellation โ€” ANAF blocks it for good. 2. **Charging VAT on an export** โ€” exports are 0%; getting this wrong throws off your VAT return. 3. **Leaving out the customer's county** on an e-invoice โ€” it gets rejected, over and over. 4. **Putting a discount on the whole invoice** instead of on the lines โ€” ANAF refuses it. 5. **Backdating an invoice too far** โ€” it gets rejected. 6. **A messy customer tax code** (stray spaces, wrong prefix) โ€” the lookup fails and the invoice won't validate. 7. **Ignoring an expired ANAF connection** โ€” invoices quietly pile up unsent. 8. **Cancelling an invoice without a credit note** โ€” your records and ANAF's no longer agree. 9. **Forgetting advance invoices when the VAT rate changes** โ€” year-end surprises. 10. **Backing up only on the same server** โ€” one disk failure and a decade of records is gone. --- ## ๐Ÿ“š Useful links - **ANAF tax portal (SPV):** `https://www.anaf.ro/` - **Check a Romanian tax code:** `https://www.anaf.ro/anaf/internet/ANAF/asistenta_contribuabili/info_inreg_fiscala/` - **List of inactive taxpayers:** `https://www.anaf.ro/inactivi/` - **Check an EU VAT number (VIES):** `https://ec.europa.eu/taxation_customs/vies/` - **National Bank exchange rates:** `https://www.bnr.ro/Cursul-de-schimb-1224.aspx` - **Official e-Factura information:** `https://mfinante.gov.ro/ro/web/efactura/` ## See also - [RO ANAF โ€” complete guide](ro-anaf.md) - [e-Factura โ€” common errors and how to fix them](efactura-errors.md) - [e-Transport guide](etransport.md) - [Set up the cron job](../setup-cron-job.md) - [Contact support](../support.md)