Romania (ANAF)

Romania’s e-invoicing system is operated by ANAF (Agentia Nationala de Administrare Fiscala) through the e-Factura platform. Since January 2024, all B2B transactions between Romanian VAT-registered entities must be reported through e-Factura.

Mandato handles the entire ANAF integration: OAuth2 authentication, JSON-to-UBL conversion, XML submission, status polling, and error translation.

Overview

Property	Value
Government system	ANAF e-Factura
XML format	UBL 2.1 CIUS-RO
Profile	urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1
Authentication	OAuth2 + digital certificate
Token lifetime	Access token: 90 days, Refresh token: 365 days
Upload endpoint	POST /upload/FACT1/{vatNumber}
Status endpoint	GET /listaMesajeFactura?cif={vatNumber}&zile=60

Prerequisites

Before you can submit invoices to ANAF through Mandato, you need:

1. A Romanian company with a valid CUI (Cod Unic de Identificare)
2. An ANAF SPV account (Spatiul Privat Virtual) for the company
3. A digital certificate — either a USB hardware token or a cloud-based certificate registered with ANAF
4. A Mandato account with an API key

Note

The digital certificate is only needed for the initial OAuth authorization. After that, Mandato manages the OAuth tokens automatically, including refresh.

Setup

1. Register your company in Mandato

   Create a company with your Romanian VAT details:

   import { MandatoClient } from "@getmandato/sdk";
   
   const mandato = new MandatoClient({
     apiKey: "sk_live_your_production_key",
   });
   
   const { data: company } = await mandato.companies.create({
     name: "TechVision SRL",
     vatNumber: "RO12345678",
     country: "RO",
     registrationNumber: "J40/1234/2020",
     address: {
       street: "Strada Exemplu 42",
       city: "Bucharest",
       postalCode: "010101",
       country: "RO",
     },
     currency: "RON",
   });

2. Initialize the ANAF connection

   Create a connection for Romania. This returns an OAuth authorization URL.

   const { data: connection } = await mandato.connections.create({
     companyId: company.id,
     countryCode: "RO",
   });
   
   console.log("Authorize at:", connection.authorizationUrl);
   // https://logincert.anaf.ro/anaf-oauth2/v1/authorize?response_type=code&client_id=...&state=...

3. Complete the OAuth flow

   Redirect the company administrator to the authorizationUrl. They will:

   1. Access the ANAF login page with their digital certificate inserted
   2. Authenticate using the certificate PIN
   3. Authorize Mandato to access e-Factura on behalf of the company
   4. Be redirected back to Mandato’s callback endpoint

   After the callback is processed, the connection status changes to active.

   // Poll until the connection is active
   const { data: activeConnection } = await mandato.connections.get(connection.id);
   console.log(activeConnection.status); // "active"
   console.log(activeConnection.tokenExpiresAt); // ~90 days from now

4. Submit your first invoice

   Once the connection is active, you can submit invoices:

   const { data: invoice } = await mandato.invoices.create({
     country: "RO",
     companyId: company.id,
     supplier: {
       vatNumber: "RO12345678",
       name: "TechVision SRL",
       address: {
         street: "Strada Exemplu 42",
         city: "Bucharest",
         postalCode: "010101",
         country: "RO",
       },
     },
     customer: {
       vatNumber: "RO87654321",
       name: "Client Corp SRL",
       address: {
         street: "Bulevardul Unirii 10",
         city: "Cluj-Napoca",
         postalCode: "400001",
         country: "RO",
       },
     },
     lines: [
       {
         description: "Servicii dezvoltare software - Ianuarie 2025",
         quantity: 160,
         unitPrice: 50,
         vatRate: 19,
         unitCode: "HUR", // Hours
       },
     ],
     currency: "RON",
     issueDate: "2025-01-31",
     dueDate: "2025-02-28",
     paymentMeans: {
       bankAccount: "RO49AAAA1B31007593840000",
       bic: "AAABROBU",
       paymentTerms: "Net 30",
     },
   });

CUI / VAT number format

Romanian VAT numbers (CUI — Cod Unic de Identificare) follow this format:

Format	Example	Notes
RO + 2-10 digits	RO12345678	Standard format, always include the RO prefix
Without prefix	12345678	Mandato also accepts this and prepends RO

The CUI is validated against ANAF’s records. In the sandbox, any correctly formatted CUI is accepted.

Romanian VAT rates

Rate	Code	Description
19%	S	Standard rate (most goods and services)
9%	S	Reduced rate (food, water, medicine, books, hotels)
5%	S	Super-reduced rate (housing under certain conditions)
0%	Z	Zero rate (exports, intra-community supplies)
Exempt	E	VAT exempt (financial, insurance, education, medical)

Set the vatRate on each invoice line to the numeric value (e.g., 19, 9, 5, or 0).

UBL CIUS-RO format

Mandato converts your JSON invoice to UBL 2.1 XML conforming to the CIUS-RO (Core Invoice Usage Specification for Romania) profile. The conversion handles:

• EN 16931 base structure and rules
• Romanian-specific business rules (BR-RO-xxx)
• Correct XML namespaces and schema references
• Romanian diacritics in party names and addresses
• Proper decimal formatting for amounts

You do not need to understand or write XML. Mandato generates valid UBL from your JSON input.

Required fields for Romanian invoices

Beyond the standard required fields, Romanian invoices need:

Field	Requirement	Notes
Supplier VAT	Required	Must be a valid Romanian CUI
Supplier address	Required	Street, city, postal code, and country
Customer VAT	Required	Romanian CUI for B2B, or foreign VAT for exports
Customer address	Required	Street, city, postal code, and country
Currency	Required	RON for domestic, EUR/USD for international
Issue date	Required	Cannot be more than 5 days in the past

Validation rules

Mandato validates Romanian invoices against three rule sets:

1. EN 16931 — EU base semantic rules (BR-01 through BR-65)
2. CIUS-RO — Romanian-specific rules (BR-RO-001 through BR-RO-080)
3. ANAF business rules — Additional rules enforced by the ANAF system

The POST /v1/invoices/validate endpoint runs all three rule sets without submitting.

ANAF error codes

When ANAF rejects an invoice, the raw error is in Romanian. Mandato translates these to English and suggests fixes.

Common rejection reasons

ANAF error	Meaning	Fix
CUI invalid	The supplier or customer CUI is not registered in ANAF	Verify the VAT number at ANAF online
XML invalid conform schemei	The XML does not conform to the UBL schema	Usually a Mandato bug — contact support
Factura duplicata	An invoice with the same number was already submitted	Use a different invoice number or check the externalId
Certificat digital expirat	The OAuth token or certificate has expired	Re-authorize the connection
Cod CAEN invalid	Invalid activity code reference	Check the item classification codes
Adresa fiscala incompleta	Incomplete fiscal address	Ensure all address fields are provided (street, city, postal code)
Cota TVA invalida	Invalid VAT rate	Use one of the valid Romanian rates: 19%, 9%, 5%, 0%

Error translation

Every rejected invoice has three error-related fields:

{
  "errorMessage": "CUI cumparator invalid - nu este inregistrat in scopuri de TVA",
  "errorTranslated": "Customer VAT number is not registered for VAT purposes in Romania",
  "errorFix": "Verify the customer's CUI at anaf.ro. If the customer is not VAT-registered, use a B2C invoice format instead."
}

• errorMessage — Raw error from ANAF (in Romanian)
• errorTranslated — AI-translated error in English
• errorFix — AI-suggested action to resolve the issue

Token management

Mandato manages ANAF OAuth tokens automatically:

Event	Behavior
Token nearing expiry	Auto-refreshed using the refresh token
Refresh token expired	Connection status changes to expired, connection.expired webhook fires
Refresh fails	Retried 3 times with backoff, then marked error
Manual re-auth needed	Create a new connection to get a fresh authorization URL

Monitoring token health

Check the tokenExpiresAt field on your connection:

const { data: connection } = await mandato.connections.get("conn_id");

const expiresAt = new Date(connection.tokenExpiresAt!);
const daysUntilExpiry = Math.floor(
  (expiresAt.getTime() - Date.now()) / (1000 * 60 * 60 * 24)
);

console.log(`Token expires in ${daysUntilExpiry} days`);

Subscribe to the connection.expired webhook event to be notified when re-authorization is needed.

Testing with the sandbox

In the test environment (sk_test_ keys):

• No real ANAF OAuth is needed — connections are auto-activated
• Invoices are validated with the same CIUS-RO rules
• XML is generated but not submitted to ANAF
• The simulated acceptance takes ~10 seconds
• Use RO12345678 and RO87654321 as test VAT numbers

// Sandbox testing -- no OAuth needed
const mandato = new MandatoClient({
  apiKey: "sk_test_your_test_key",
});

const { data: company } = await mandato.companies.create({
  name: "Test SRL",
  vatNumber: "RO12345678",
  country: "RO",
});

// Connection is auto-activated in sandbox
const { data: connection } = await mandato.connections.create({
  companyId: company.id,
  countryCode: "RO",
});
console.log(connection.status); // "active" immediately

ANAF environments

Environment	Base URL	Usage
ANAF Test	https://api.anaf.ro/test/FCTEL/rest	ANAF’s own sandbox (used by Mandato internally)
ANAF Production	https://api.anaf.ro/prod/FCTEL/rest	Live production system

You do not need to configure these URLs. Mandato routes to the correct ANAF environment based on your API key prefix (sk_test_ vs sk_live_).

Frequently asked questions

Do I need a digital certificate for every invoice?

No. The digital certificate is only needed once, during the initial OAuth2 authorization flow. After that, Mandato uses OAuth tokens that are automatically refreshed.

Can I submit invoices for multiple CUIs?

Yes. Create a separate company and connection for each CUI. Each company has its own OAuth tokens.

What happens if ANAF is down?

Mandato queues the invoice and retries submission automatically. The invoice stays in submitting status until ANAF responds. You are notified via webhook when the status changes.

Is there a delay between submission and acceptance?

Typically ANAF processes invoices within 1-15 minutes. During peak periods (end of month), processing can take up to several hours.

Can I submit credit notes?

Yes. Set invoiceType: "credit_note" in the request body. Credit notes follow the same CIUS-RO rules with additional requirements for referencing the original invoice.