Digitization of accounting in Romania: The future-proof solution for businesses

The digitization of accounting in Romania is reshaping how businesses manage financial reporting and tax compliance. Driven by both national reforms and EU-level initiatives, Romania has introduced several mandatory digital tools and processes that enhance transparency, reduce administrative burdens, and allow real-time oversight by tax authorities. Whether you’re a local company or an international business operating in Romania, understanding these digital requirements is essential to stay compliant and competitive.

Electronic invoicing (E-Invoicing)

Romania has implemented mandatory e-invoicing for transactions in business-to-government (B2G), business-to-business (B2B) and from 2025 also for business-to-consumer (B2C). The national e-invoicing system, RO e-Factura, facilitates the issuance, transmission, and reception of electronic invoices, ensuring real-time data exchange with tax authorities.

Standard audit file for tax (SAF-T)

To enhance tax compliance and streamline reporting, Romania introduced the SAF-T system, known locally as D406. This digital reporting requirement mandates that taxpayers submit detailed accounting and tax information electronically, enabling tax authorities to perform more efficient audits and analyses.

If you want to read more about the topic, head over to our dedicated articles on SAF-T reporting in Romania and the SAF-T process.

Electronic filing and digital signatures

The National Agency for Fiscal Administration (ANAF) has established platforms for the electronic submission of tax returns and financial statements. Taxpayers are required to use qualified digital certificates for electronic signatures, ensuring the authenticity and integrity

Digital record-keeping

Romanian legislation permits the maintenance of accounting records in electronic format, provided they are accessible, legible, and securely stored. Entities must ensure that digital records are protected against unauthorized access and alterations, complying with data protection regulations.

To find out more about the topic, head over to our dedicated article about record archiving in Romania.

Compliance and penalties

Non-compliance with digital reporting and e-invoicing requirements can result in significant penalties. Businesses must stay informed about regulatory changes and ensure their accounting systems are updated to meet current standards.

These advancements underscore Romania’s commitment to modernizing its accounting and tax systems through digitization, aligning with broader European Union initiatives to enhance transparency and efficiency in financial reporting. But keeping up with the fast pace of digital transformation requires both technical know-how and deep local expertise. At Accace, we support businesses by ensuring their systems and processes are fully aligned with the latest digital compliance requirements – from e-invoicing and SAF-T reporting to electronic archiving and digital signatures.

Whether you’re just starting out or scaling operations, our accounting and reporting services in Romania are designed to keep your business compliant, efficient, and future-ready. Let us help you turn regulatory requirements into streamlined digital processes.