The National Agency for Fiscal Administration (ANAF) has published an official guide on using the e-Invoice system in business-to-government (B2G) transactions. This system is essential for economic operators that have contracts with public institutions and must comply with the new electronic invoicing obligations.
 
What is e-Invoice B2G?
e-Invoice B2G refers to the process through which businesses send electronic invoices to public institutions via the National Electronic Invoice System (RO e-Factura). These invoices are issued in XML format and processed electronically, eliminating the need for paper versions.
This system was introduced through Government Emergency Ordinance No. 120/2021 and aims to improve transparency and efficiency in public procurement.
 
Obligations of Public Institutions in B2G Transactions
 
Public institutions receiving invoices through e-Invoice must:
  • Download the electronic invoice from the RO e-Factura system.
  • Process and verify its compliance and legality.
  • Use the electronic invoice as a supporting document for budgetary expenses and accounting records.
     
It is important to note that e-Invoice is mandatory only for the economic activities of public institutions. It does not apply to classified contracts or those requiring special security measures.
 
Electronic Invoice and Budget Execution
 
The electronic invoice serves as a supporting document in the budget execution of public institutions' expenses. This is regulated by:
  • Law No. 500/2002 on Public Finances
  • Law No. 273/2006 on Local Public Finances
 
Who is Required to Use e-Invoice?
Public institutions must use the e-Invoice system for economic activities but not for activities specific to public authorities that do not cause market distortions.
 
If the institution's activity is similar to that of a private company, the use of e-Invoice is mandatory.
 
Payments from Public Funds and Imposed Conditions
 
Public institutions can make payments to economic operators only if the electronic invoices comply with:
  • Article II of Law No. 139/2022, which approves GEO No. 120/2021.
  • Article 266 (2) of the Fiscal Code, which regulates companies' activities in Romania.
 
Sending and Receiving Invoices
Economic operators and public institutions send and receive electronic invoices through the IT systems available on the websites of the Ministry of Finance and ANAF.
 
For example: How a Company Issues an e-Invoice for a Public Institution
To better understand the process, let's take a concrete example: a stationery company, SC Office Supplies SRL, supplies office materials to a municipality.
 
Steps the company must follow to issue an electronic invoice:
  1. Log in to the system – The company logs into the ANAF portal and accesses the RO e-Factura platform.
  2. Invoice completion – The invoice is entered in XML format, including details about the products, price, quantity, and the payment beneficiary (the municipality).
  3. Invoice submission – The invoice is automatically sent to the municipality through the RO e-Factura system.
  4. Invoice validation – The municipality downloads the invoice and verifies its compliance. If everything is correct, payment is approved.
  5. Invoice payment – After verification, the municipality can process the payment based on the electronic invoice.
     
Benefits of Using e-Invoice
  • Fast processing with no paper documents.
  • Automated verification and increased traceability.
  • Safer and more efficient payments.
     
What Does This System Mean for Businesses?
 
  • If a company has contracts with public institutions, it must issue invoices exclusively through the RO e-Factura system.
  • Invoices will be verified electronically, and institutions will not be able to make payments without following the new rules.
  • The system helps reduce fraud and digitalize the relationship between businesses and public administration.
For further details, the full guide is available on the ANAF and Ministry of Finance websites.
Need Help Navigating e-Invoice B2G? The Financess Team is here for you! 
📞 Phone: (+40) 749 097 969
📧 Email: contact@financess.ro