The revised 2010 Tax Compliance Country Guide V36 includes a new chapter for Romania.  As with previous versions, this chapter was written and signed by KPMG.


Council Directive 2001/115/EC (the “Invoicing Directive”), which allows e-Invoices to be used in VAT calculations, reports, and archives for tax audits, was implemented in the Romanian Fiscal Code as from 1 January 2007 when Romania joined the European Union. The Internet website of the Accounting Regulations of Public Finance (Directia Generala de Reglementari Contabile) is the following:


The statutory background can be found in the following regulations:


  • Article 155 of the Romanian Fiscal Code, as well as the Norms for the application of article 155 of the Romanian Fiscal Code;
  • LAW 455/ 2001 regarding electronic signature and LAW 451/ 2004 regarding the time stamp.


According to the LAW 455/2001 regarding electronic signature and LAW 451/2004 regarding the time stamp the electronic invoices shall be signed by an advanced electronic signature


A qualified certificated (that can be validated on the trust chain) must be used to issue e-Invoices. In Romania, qualified certificated are issued only by the issuers that have been previously accredited by Romanian authorities (through a formal and public process).


Ariba always signs with the appropriate local signature required by the country specific tax authority.  The certificate used by Ariba is issued by the Certification Authority “certSIGN” that has been approved by the Romanian Authorities.


In case of intra-EU supply or cross border trade, the Romanian regulations do not specify which certificate should be used. However, it is necessary that a qualified certificate is used.  In the case of a cross-border between Romania and another EU country, Ariba performs an additional signing and verification roundtrip use the appropriate certificate of that country.


If you are interested in e-Invoicing in Romania, please contact your Ariba representative for the latest version of Ariba's Country Guide.