ERP and accounting software for Romania: e-Factura, D406

Romanian compliance in one view

Keeping the books of a Romanian company means sending every business and consumer invoice through RO e-Factura within five calendar days, filing the SAF-T declaration D406 each month or quarter, filing the VAT return D300 and its companion statements, and reporting payroll on D112. Romania has one of Europe's most complete digital reporting regimes as of September 2026. It matters because each stream is checked against the others.

Tax administration is run by the National Agency for Fiscal Administration (ANAF), part of the Ministry of Finance. Declarations are filed electronically and signed with a qualified digital certificate, and ANAF's online private area for taxpayers is the Spațiul Privat Virtual (SPV).

This page covers the rules that matter for an accounting system, what differs across Romania's regions, and what Skyline Nexus ERP covers for a Romanian company today and what is being rolled out.

• Tax authority: ANAF, filing electronically with a qualified certificate
• Currency: Romanian leu (RON); standard VAT rate 21%
• E-invoicing: RO e-Factura for B2B, B2C and B2G
• Digital audit file: SAF-T declaration D406
• Payroll: monthly declaration D112

VAT rates, returns and statements

Romania's standard VAT rate is 21% and its reduced rate is 11%, in force since 1 August 2025 under Law 141/2025 and listed in the European Commission's VAT rates table as of September 2026. Because the rate is applied per line on every e-Factura invoice and summarised again in D300 and D394, the rate held on each product has to be right before the first invoice of a period is issued.

VAT-registered persons file the VAT return, form D300, for each tax period, electronically and signed with a qualified digital certificate. The recapitulative statement D390 reports intra-EU supplies, acquisitions and services and is filed monthly by the 25th of the month after any month in which such a transaction became chargeable. The informative statement D394 lists domestic supplies and purchases between Romanian VAT-registered persons, so customer and supplier tax identification numbers must be correct on every document.

Corporate profit tax is declared annually on form D101 by 25 March of the following year for taxpayers with a calendar tax year. Together with e-Factura and D406, these filings give ANAF several independent views of the same transactions.

• 21% standard rate; 11% reduced rate
• D300: VAT return for each tax period
• D390: intra-EU recapitulative statement, by the 25th
• D394: domestic supplies and purchases statement
• D101: annual profit tax return, by 25 March

RO e-Factura: how it works

RO e-Factura is the national electronic invoicing system, operated by ANAF since November 2021 under Government Emergency Ordinance 120/2021. Public bodies have had to receive EN 16931 invoices since 2020 under Law 199/2020, high-fiscal-risk products were brought in from July 2022, and Law 296/2023 made the system mandatory for all invoices between Romanian businesses from 1 January 2024, with fines graded by taxpayer size under that law and Emergency Ordinance 115/2023. Consumer invoices followed from 1 January 2025.

Invoices are structured XML files that follow RO_CIUS, the Romanian specification of EN 16931 set by Minister of Finance Order 1366/2021, in UBL 2.1 or CII syntax. The supplier, or a provider acting for it, uploads the file within five calendar days of issue. ANAF validates the file and makes it available to the buyer through the same system, so the buyer's copy and the supplier's copy are one record.

For the ledger, this means the invoice that exists legally is the XML in ANAF's system, not a PDF. Corrections are made with a new document, such as a credit note, rather than by editing the original, and purchase invoices should be taken from e-Factura so that the input VAT claimed matches what suppliers uploaded.

• B2G: EN 16931 invoices since 2020 (Law 199/2020)
• B2B: mandatory since 1 January 2024 (Law 296/2023)
• B2C: mandatory since 1 January 2025
• Upload within five calendar days of issue
• Format: RO_CIUS in UBL 2.1 or CII (Order 1366/2021)

SAF-T D406: what the file contains and when it is due

Romania's Standard Audit File for Tax is filed as informative declaration D406 under ANAF President's Order 1783/2021 as amended. It applies from 1 January 2022 to large taxpayers that were already in that category in 2021, from 1 July 2022 to new large taxpayers, from 1 January 2023 to medium taxpayers and from 1 January 2025 to small taxpayers. Companies registered after those dates file from their registration. The order covers the main company forms, including SRL and SA companies.

The general ledger, customers, suppliers and source documents are reported monthly or quarterly, following the company's VAT period; a company with a half-yearly or annual VAT period, or not registered for VAT, files quarterly. The deadline is the last calendar day of the month after the period. The Assets section is filed once a year by the deadline for the financial statements, and the Stocks section only on request, within at least 30 calendar days. First filings had grace periods, and a declaration with errors must be resubmitted in full rather than corrected line by line.

The accounting consequence is that the chart of accounts must map to the Romanian SAF-T account structure, tax codes must follow ANAF's nomenclature, and every journal must carry the customer or supplier identifier.

Accounts and payroll

Romanian companies keep accounts under the accounting regulations issued by the Ministry of Finance, and groups with securities listed on an EU regulated market use IFRS as adopted by the EU in their consolidated accounts under Regulation (EC) 1606/2002. The Assets section of D406 is tied to the financial statements, so the fixed-asset register and the statutory accounts must agree.

Payroll is reported monthly on declaration D112, the declaration of social contribution obligations, income tax and the nominal record of insured persons, set by a joint order of ANAF and the pension, health insurance and employment agencies. The payroll journal therefore needs separate liabilities for each contribution and for withheld income tax, reconciled to D112 and to what is paid.

Cities and regions: where the rules differ

VAT, e-Factura, SAF-T and payroll declarations are national, so a company in Bucharest, Cluj-Napoca, Timișoara, Iași, Constanța, Brașov, Craiova, Galați, Oradea or Sibiu works under the same rates, formats and deadlines. There is no regional VAT rate in Romania.

What differs is local taxation. Taxes on buildings, land and vehicles are local taxes under Title IX of the Fiscal Code, Law 227/2015, set within legal limits and collected by the local authority where the property or vehicle is registered. A company with a warehouse in Timișoara and offices in Bucharest therefore pays two local authorities, and its fixed-asset register should record each asset's location so that local tax is not missed.

• Everywhere: 21% and 11% VAT, e-Factura, D406 and D112
• Local authorities: taxes on buildings, land and vehicles
• No regional VAT rates or regional e-invoicing systems

What an ERP must do for a Romanian company

The Romanian regime rewards a system in which every document is created once and flows to every report. The ERP, or a connected provider, must generate RO_CIUS XML for each sales invoice and credit note, upload it within five calendar days, record ANAF's response and import supplier invoices from e-Factura. The ledger must produce a D406 file that passes ANAF's validation and consistency tests, and VAT data must reconcile across D300, D390, D394 and e-Factura.

Master data carries most of the load: correct tax identification numbers for customers and suppliers, tax codes that map to ANAF's nomenclature, a chart of accounts mapped to the SAF-T structure, and a fixed-asset register detailed enough for the Assets section.

Timing matters as much as data. Because invoices must be uploaded within five calendar days and D406 follows the VAT period, a month cannot be closed until every sales invoice has been accepted by e-Factura, every purchase invoice received through it has been booked, and the ledger has been locked so that the D406 figures cannot move after filing. Closing the ledger first and reconciling to e-Factura afterwards risks having to refile D406 in full.

How Skyline Nexus ERP handles Romanian requirements

Skyline Nexus ERP is a cloud ERP with a double-entry general ledger under Fiscal Authority. When the auto-post switches are on, final sales and sales returns, purchases, payments, expenses and depreciation post balanced journals in the background, with output VAT computed per line, and a sales return posts a reversing journal as a credit note rather than an edit to the original. The VAT Return screen prefills tax-exclusive bases and VAT for a date range, the working figures for D300. Asset Management keeps a register with straight-line, declining-balance, sum-of-years-digits and units-of-production depreciation, the basis for the D406 Assets section.

Posted journals are corrected by reversal, fiscal periods can be closed and locked so that filed figures cannot move, and the Accounting Audit Trail records changes with old and new values, user and time. The general ledger, trial balance and an Excel Audit Pack can be exported. The interface and the Accounting module are available in Romanian. The ledger is kept in one base currency, with foreign-currency invoices at a rate entered on the document.

National e-invoicing and SAF-T connectors are being rolled out market by market, and for Romania that programme covers RO e-Factura upload and download and the D406 export: tell us your country and we will confirm your go-live date. Until then, invoices go through an e-Factura provider or ANAF's own tools and D406 is prepared with a tool that maps the exported ledger to the Romanian schema. Romanian payroll and D112 run in local payroll software or through a payroll partner, with the monthly journal posted to the ledger.

Rates, regimes and deadlines in this summary change, and many countries are actively legislating on e-invoicing. This is general information, not tax or legal advice — confirm the current position with the authority named above or with your tax adviser before you rely on it.