The fields, the party identifiers, the exact statutory wording for each tax treatment and the RON rule — each cited to the statute or the tax authority, not a summary of one.
The content Romania's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the Romania rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
Scutit de TVA cu drept de deducere — livrare intracomunitară, art. 294 alin. (2) Cod fiscalVAT exempt intra-Community supply
Scutit de TVA cu drept de deducere — export, art. 294 alin. (1) Cod fiscalVAT exempt export
Neimpozabil în România — locul prestării în afara României (art. 278 Cod fiscal)Not taxable in Romania
Fără TVA românesc — livrare din afara UE; TVA la import se achită de importator (art. 285 Cod fiscal)VAT not charged — supply outside the scope of Romanian VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).
Art. 319 alin. (20) Cod fiscal: număr/serie, dată, data livrării, denumire/adresă/CUI ambele părți, descriere, cantitate, preț unitar fără TVA, bază, cotă, TVA pe cote, total; mențiuni 'taxare inversă', 'TVA la încasare'.
Romania requires a structured e-invoice — a plain PDF is not the legal document.
Invoice by Juros-AI builds the Romania e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.
Invoice