What fine applies if an invoice is not sent to e-Factura?
The penalty has two components that add up, and the usual 50% early-payment reduction does not apply. The fine is set per invoice, so a year of untransmitted invoices is not a single offence.
Short answer
- The fine for not transmitting an invoice is 5,000–10,000 lei for large taxpayers, 2,500–5,000 lei for medium ones, and 1,000–2,500 lei for other legal entities and sole traders.
- In B2B relations a further penalty of 15% of the untransmitted invoice value applies.
- The two penalties add up — it is not the larger of the two.
- The 50% reduction for paying a fine within 15 days does not apply to this offence.
- The penalty is assessed for each untransmitted invoice, not once for the whole period.
What the law says
- The penalties are in art. 13^1 of OUG 120/2021, with different bands by taxpayer category.
- The 15% penalty applies in relations between taxable persons established in Romania.
- Classification as a large, medium or small taxpayer determines the applicable band.
- Late transmission is a separate offence from non-transmission and is penalised separately.
- The finding is made by the tax authority from the system's own records, which show exactly what was received and when.
Fine bands by taxpayer category
Penalties for not transmitting an invoice to RO e-Factura
| Taxpayer category | Fine | Additional B2B penalty |
|---|---|---|
| Large taxpayers | 5,000 – 10,000 lei | 15% of the invoice value |
| Medium taxpayers | 2,500 – 5,000 lei | 15% of the invoice value |
| Other legal entities and sole traders | 1,000 – 2,500 lei | 15% of the invoice value |
Practical examples
- A small company fails to transmit a 20,000 lei B2B invoice: the fine can be 1,000–2,500 lei, plus 3,000 lei being 15% of the invoice value.
- Ten untransmitted invoices are not one offence: a penalty may be assessed for each of them.
- An invoice transmitted three days late is not caught by the 15% penalty but remains a late-transmission offence.
Common mistakes
- Assuming only one of the two penalties applies — they add up.
- Counting on the 50% early-payment reduction, which is not available for this offence.
- Treating an invoice as transmitted once the XML is generated, without checking the status returned by the system.
- Delaying large invoices, precisely where the 15% component makes the penalty most expensive.
How 4conta helps
The risk here is not the size of the fine but the number of invoices: the penalty applies per document. 4conta transmits every issued invoice automatically and keeps a list of those without an acceptance status yet, so the number of exposed documents stays at zero rather than growing unwatched month after month.
Invoices rejected on validation are corrected and resent, and high-value ones are prioritised, being those where the 15% component weighs most.