Which accounting procedures must you follow for invoicing?

Quick answer (5 steps)

Issue the invoice with all mandatory elements: CUI, sequential series and number, date, complete customer details.
Submit the invoice to e-Factura for B2B customers, within 5 working days of issue.
Record the invoice in the accounts using the correct accounts (411 customers / 7xx revenue / 4427 output VAT).
Reconcile the payment received against the invoice you issued — mark the invoice as paid.
At the end of the tax period, check the sales journal and file the D300.

The mandatory elements of an invoice are defined in art. 319 of the Tax Code — if any are missing, the invoice is fiscally invalid.
e-Factura is mandatory for B2B relationships in Romania from 01.01.2024 (OUG 120/2021 as amended); the submission deadline is 5 working days.
Booking invoices is done under OMFP 1802/2014 on accounting regulations.
Output VAT is declared through the D300, monthly or quarterly, depending on the company's tax profile.
The series and number must be consecutive — a break in the series can raise questions during an audit.

Full procedure for an IT SRL: services invoice → e-Factura submission → booking 411/704/4427 → payment-order reconciliation → sales journal → quarterly D300.
Invoice with an advance: issue an advance invoice + a final invoice with VAT adjustment (reversing the advance on the final invoice).
Intra-Community invoice: supply of goods within the EU without VAT (art. 294 of the Tax Code); you state “VAT exempt art. 294 CF”; you report it in the D390 VIES.
Invoice with reverse charge: construction services between VAT payers; you state “Reverse charge”; the VAT is calculated and paid by the beneficiary.

Missing a sequential invoice series and number — this can make the invoice fiscally invalid.
Failing to submit to e-Factura within 5 working days — a fine of 1.000–10.000 RON per invoice.
Booking VAT incorrectly at mixed rates (e.g. 9% food vs. 19% other goods).
Omitting the mandatory legal notes: “Reverse charge”, “VAT exempt art. X CF”, “Self-billed invoice”.
Not reconciling payments at month end — paid invoices show up as outstanding in reports.

Automatic checking of the mandatory elements before issuing — you cannot save an invalid invoice.
Automatic submission to e-Factura within the legal deadline, with confirmation from ANAF.
Automatic booking when the invoice is issued — the correct accounts are set from the start based on the operation type.
Alerts for unreconciled invoices or those past their payment deadline.
A built-in accounting guide with procedures kept up to date with the law — no more time wasted searching on ANAF.ro.