RO e-Factura Service

Access info

Usage

The RO e-Factura Service enables calling applications to submit e-Factura invoices to the Romanian National Agency of Fiscal Administration (ANAF). The service also provides the ability to receive e-Factura invoices from ANAF, as well as retrieve information messages as provided by ANAF in real time.

In Romania, e-Factura reporting is mandatory for Business to Government (B2G) transactions, Business to Business (B2B) transactions, as well as for certain Business to Customer (B2C) transactions. For details, see https://mfinante.gov.ro/web/efactura/acasa.

As is the case of other SBS services, the RO e-Factura Service interacts with ANAF on your behalf and provides an abstraction layer to simplify ANAF reporting. More specifically, it enables you to perform the following tasks:

• manage authentication and secure access to ANAF
• receive e-Factura invoices from ANAF (inbound invoices)
• create e-Factura invoices and upload them to ANAF (outbound invoices)
• filter inbound or outbound invoices according to various criteria
• store invoices and view invoice-related messages received from ANAF beyond their 60 days expiry period
• send notification messages to the invoice sender, after receiving an invoice.
• send and receive invoices with attachments

Prerequisites

Before using this service, note the following prerequisites:

1. The organization(s) for which e-Factura reporting takes place done must exist in the SBS system. You can add new organizations programmatically through the Organizations Service, or from the SBS Portal.
2. Any application that communicates with ANAF, including your application, requires authorization with ANAF. Therefore your app must be configured to handle OAuth 2.0 authorization with ANAF, as described in Configure ANAF Oauth 2.0 secrets.
3. Once the OAuth 2.0 secrets are configured for your app (see previous bullet), you must authorize with ANAF the organization(s) for which e-Factura reporting takes place. You can perform the authorization either programmatically or from the SBS Portal. To authorize an organization programmatically, run the generateAuthorizationRequest mutation of the RO ANAF OAuth Service. For instructions about performing the authorization process from the SBS Portal, see Managing ANAF Authorizations.

Conventions

1. There are two syntaxes accepted by ANAF for XML invoices: (i) the Universal Business Language (UBL) syntax and (ii) the Cross Industry Invoice (CII) syntax. On the SBS side, both the createInvoice mutation and the previewInvoice query generate invoices according to the UBL 2.1 syntax.
2. The “Queries” and “Mutations” sections on this page describe the GraphQL queries and mutations applicable to the e-Factura Service, in a similar way as this is done for all other SBS services. Note that, if a column “Code” is present for any field, it correlates the field with the respective business term (BT) or business group (BG) in the SR EN 16931-1+A1 standard, on which e-Factura reporting is based. The SR EN 16931-1+A1 standard can be acquired from the Romanian National Standardization Body (https://www.asro.ro).

Creating invoices

To create an invoice, run either the createInvoice or createInvoiceFromXml mutation. If you use createInvoiceFromXml, you can obtain the XML input for the mutation by running the previewInvoice query.

When you create or preview an invoice, the input must be valid; otherwise, the response contains the list of validation errors. To construct a valid invoice, do not rely solely on whether a field is represented as optional or mandatory in this documentation. The complete ANAF validation logic is too complex to be expressed by means of GraphQL optional/mandatory fields. Since the validation rules are subject to routine modifications by ANAF, the ultimate validation tool is the public ANAF e-Factura validation service (https://www.anaf.ro/uploadxmi/).

During development, it might be helpful to use the following online tool provided by ANAF: https://www.anaf.ro/CompletareFactura/faces/factura/informatiigenerale.xhtml. You could use it, for example, to find out what inputs are expected when creating an invoice. More specifically, you will notice that the “Code” column in the CreateInvoiceInput table correlates with the BT (business term) or BG (business group) codes displayed on the online form.

The following code listing illustrates creating an invoice through the createInvoice mutation:

mutation CreateInvoice($organizationId:ID!, $input:CreateInvoiceInput!) {
  createInvoice(organizationId:$organizationId, input:$input) {
      id
      organizationId
      invoiceNumber
      issueDate
      invoiceTypeCode
      status
      requestId
      downloadId
      messages { id, creationDate, tin, requestId, details, type },
      xmlFile { id, downloadUrl(expiresIn:3600) },
      pdfFile { id, downloadUrl(expiresIn:3600) },
      zipFile{ id, downloadUrl(expiresIn:3600) },
      uploadedToTestEnvironment,
      accountingCustomerParty { partyName partyTaxScheme {companyID}}
      accountingSupplierParty { partyName partyTaxScheme {companyID}}
      legalMonetaryTotal { 
        lineExtensionAmount { currency amount } 
        taxExclusiveAmount { currency amount } 
        taxInclusiveAmount { currency amount } 
        allowanceTotalAmount { currency amount } 
        chargeTotalAmount { currency amount } 
        prepaidAmount { currency amount } 
        payableRoundingAmount { currency amount } 
        payableAmount { currency amount } 
      }
      createdAt
      external
  }
}

For the input variables, the code listing below illustrates creating a simple invoice where the company Alpha SRL invoices the company Beta SRL for the amount of 100 RON for the provided services. Your invoice data will, of course, be different. Note the following:

• YOUR_SUPPLIER_TIN and YOUR_CUSTOMER_TIN must be real tax identifier numbers (TIN) of Romanian companies. The TIN must be prefixed by the country code, for example, “RO1234567”.

{
    "organizationId": "YOUR_ORGANIZATION_ID",
    "input": {
        "invoiceNumber": "ABC-123456",
        "issueDate": "2024-01-30",
        "dueDate": "2024-02-28",
        "invoiceTypeCode": "380",
        "taxPointDate": "2023-09-20",
        "documentCurrencyCode": "RON",
        "accountingSupplierParty": {
            "party": {
                "partyName": "Alpha SRL",
                "partyTaxScheme": {
                    "companyID": "YOUR_SUPPLIER_TIN",
                    "taxScheme": {
                        "id": "VAT"
                    }
                },
                "partyLegalEntity": {
                    "registrationName": "Alpha SRL"
                },
                "postalAddress": {
                    "streetName": "Universului, 1",
                    "city": "Brasov",
                    "region": "RO-BV",
                    "country": "RO"
                }
            }
        },
        "accountingCustomerParty": {
            "party": {
                "partyName": "Beta SRL",
                "partyTaxScheme": {
                    "companyID": "YOUR_CUSTOMER_TIN",
                    "taxScheme": {
                        "id": "VAT"
                    }
                },
                "partyLegalEntity": {
                    "registrationName": "Beta SRL"
                },
                "postalAddress": {
                    "streetName": "Lacului, 20",
                    "city": "Brasov",
                    "region": "RO-BV",
                    "country": "RO"
                }
            }
        },
        "taxTotal": {
            "taxAmount": {
                "currency": "RON",
                "amount": 19
            },
            "taxSubtotals": {
                "taxableAmount": {
                    "currency": "RON",
                    "amount": 100
                },
                "taxAmount": {
                    "currency": "RON",
                    "amount": 19
                },
                "taxCategory": {
                    "id": "S",
                    "percent": 19,
                    "taxScheme": {
                        "id": "VAT"
                    }
                }
            }
        },
        "legalMonetaryTotal": {
            "lineExtensionAmount": {
                "currency": "RON",
                "amount": 100
            },
            "taxExclusiveAmount": {
                "currency": "RON",
                "amount": 100
            },
            "taxInclusiveAmount": {
                "currency": "RON",
                "amount": 119
            },
            "payableAmount": {
                "currency": "RON",
                "amount": 119
            }
        },
        "lines": [
            {
                "id": "1",
                "invoicedQuantity": {
                    "unitCode": "H87",
                    "quantity": 1
                },
                "lineExtensionAmount": {
                    "currency": "RON",
                    "amount": 100
                },
                "item": {
                    "name": "Services",
                    "classifiedTaxCategory": {
                        "id": "S",
                        "percent": 19,
                        "taxScheme": {
                            "id": "VAT"
                        }
                    }
                },
                "price": {
                    "priceAmount": {
                        "currency": "RON",
                        "amount": 1
                    },
                    "baseQuantity": {
                        "unitCode": "H87",
                        "quantity": 1
                    }
                }
            }
        ]
    }
}

Uploading invoices to ANAF

You can upload invoices either to the ANAF test API or to the production API. To configure which API should be used, modify your application settings from the SBS Console, as described in Configure ANAF Environment.

To upload an invoice to ANAF:

1. Create the invoice using either the createInvoice or createInvoiceFromXml mutations. In either case, the result is of Invoice type. Among other fields, the response contains the ID of the generated invoice, which you must remember in order to work with this invoice subsequently. The status of the invoice at this stage is CREATED.
2. Upload the invoice by running the uploadInvoice mutation. The status of the invoice is now UPLOADED and it awaits resolution by ANAF.

The following code listing illustrates uploading an invoice:

mutation UploadInvoice($organizationId:ID!, $id:ID!) {
  uploadInvoice(organizationId:$organizationId, id:$id) {
      id
      organizationId
      invoiceNumber
      issueDate
      invoiceTypeCode
      status
      requestId
      downloadId
      messages { id, creationDate, tin, requestId, details, type },
      xmlFile { id, downloadUrl(expiresIn:3600) },
      pdfFile { id, downloadUrl(expiresIn:3600) },
      zipFile{ id, downloadUrl(expiresIn:3600) },
      uploadedToTestEnvironment,
      accountingCustomerParty { partyName partyTaxScheme {companyID}}
      accountingSupplierParty { partyName partyTaxScheme {companyID}}
      external
      createdAt
  }
}

Make sure to replace the input variables as applicable. Note that YOUR_ORGANIZATION_ID must be the ID of an ANAF-authorized organization.

{
  "organizationId": "YOUR_ORGANIZATION_ID",
  "id": "YOUR_PREVIOUSLY_CREATED_INVOICE_ID"
}

To view the outcome of the ANAF resolution, wait at least 5 minutes from the moment the invoice has been uploaded, and then run either the invoice or invoices query. The code listing below illustrates running the invoice query.

query ListInvoice($organizationId: ID!, $id: ID!) {
  invoice(organizationId: $organizationId, id: $id) {
    id
    organizationId
    invoiceNumber
    status
    requestId
    downloadId
    messages { id creationDate tin requestId details type }
    xmlFile { id downloadUrl(expiresIn: 3600) }
    pdfFile { id downloadUrl(expiresIn: 3600) }
    zipFile { id downloadUrl(expiresIn: 3600) }
    uploadedToTestEnvironment
    createdAt
  }
}

You will need to supply the organization ID and the invoice ID as input parameters, for example:

{
  "organizationId": "YOUR_ORGANIZATION_ID",
  "id": "YOUR_INVOICE_ID"
}

At this stage, the invoice may have one of the following statuses:

• SIGNED. This signifies that the invoice has been accepted by ANAF. The signed XML of the invoice is available for you to download from the download URL in the response.
• REJECTED. This status signifies that the invoice has not been accepted by ANAF because an error has occurred. You can view the error details in the messages field of the response, as well as in the ZIP file returned by ANAF. You can also view all the errors for all requests of a given organization by running the messages query.

Creating and uploading invoices in one call

To send an invoice to ANAF, you typically run createInvoice followed by uploadInvoice. As an alternative, you can create and upload invoices in a single API call. To do this, run the sendInvoice mutation. This mutation creates the invoice from the provided input data and also uploads it to ANAF in the same call.

If the input invoice data is an XML file, run sendInvoiceFromXml. This mutation creates the invoice from the provided XML input and also uploads it to ANAF in the same call.

Receiving invoices

If your organization has a Romanian tax identification number and is registered with ANAF, all the invoices sent by suppliers to your organization (the so-called “inbound” invoices) are by default available in ANAF’s Private Virtual Space (“Spațiul privat virtual” in Romanian).

You can view and manage all such incoming invoices (including the accompanying XML, PDF, and ZIP files) in SBS, without logging in to ANAF’s Private Virtual Space. The only requirement is that you authorize your SBS organization with ANAF once, see Prerequisites. Once authorization is complete, you can list all inbound invoices by running the inboundInvoices query.

Note that SBS fetches inbound invoices from ANAF at roughly 20 minute intervals.

Sending and receiving invoice notifications

For any incoming invoice, your organization may send an official text notification to the issuer (sender) of the invoice, tracked through the ANAF infrastructure. To perform such action, your SBS organization must go through a one-time ANAF authorization process (see Prerequisites).

Once authorization is complete, run the notifyInvoiceSender mutation to send a notification. Any sent notification is listed in the notifications field of the respective InboundInvoice.

If your organization has received any notifications from the invoice recipients (customers), such notifications appear in the notifications field of the respective outbound Invoice.

In addition, the messages query (or the messages field of an outbound or inbound invoices) provides information about incoming or outgoing notifications. The message text is generated by ANAF and is merely an information that a notification was sent or received; it does not include the text of the notification. To get the text of the notification, run the notification query.

Invoice attachments

You can create invoices with attachments in the following formats supported by ANAF: PDF, PNG, JPG, CSV, XLSX, ODS (Open Document Spreadsheet).

To create an invoice with attachments:

1. Create the attachment file(s) in File Management Service, using the standard steps for creating files. Take notice of the created file ID; you will need it in a subsequent step.

2. Run the createInvoice mutation to create the invoice. In the input parameters, supply an additionalDocumentReference object with the details of the attachment to be created, for example:

{
    "additionalDocumentReference": [
        {
            "id": "AB23456",
            "documentDescription": "This is an optional description of the attachment.",
            "attachment": {
                "embeddedDocumentBinaryObject": {
                    "fileId": "YOUR_FILE_ID"
                }
            }
        }
    ]
}

Note the following:

• id is mandatory; it is an identifier of the supporting document as supplied by the invoice issuer
• documentDescription is optional
• Replace YOUR_FILE_ID with the file ID of the file created earlier in File Management Service.
• Since additionalDocumentReference is an array, you can add multiple attachments if necessary.

For inbound invoices, you can view attachments data by running the inboundInvoice or inboundInvoices query and requesting the attachments response field, for example:

query InboundInvoice ($organizationId:ID!, $id:ID!) {
  inboundInvoice (organizationId:$organizationId,id:$id) {
      id
      invoiceNumber
      issueDate
      attachments { id downloadUrl }
  }
}

{
  "organizationId": "YOUR_ORGANIZATION_ID",
  "id": "YOUR_INVOICE_ID"
}

If the invoice has attachments, the attachments field in the response includes an id and a downloadUrl for each attachment, where id is the ID of the file from File Management Service.

Self-billing invoices (Autofactura)

From a general accounting perspective, a self-billing invoice is an invoice issued by an organization where it bills itself for goods or services provided to it by some other registered entity. This is typically the case when the customer (not the supplier) organization determines the final value of delivered goods or services. For example, a big online marketplace business may issue self-invoices through which it pays various smaller retailers that earn commissions through affiliation with that respective online marketplace. In this relationship, the organization that issues the invoice (that is the online marketplace) is the invoice customer, while the affiliated smaller retailers are the suppliers.

Consequently, in SBS, autofactura is an invoice with type code 389 (self-invoice) where the customer (NOT the supplier) organization is the ANAF-authorized organization that issues the invoice. Note that this is different from all other invoice types where the details of the invoice-issuing organization (such as TIN, registration and company name) appear in the supplier details.

Therefore, to create an autofactura for a given organization in SBS, make sure that:

1. The invoice type is 389 (self-invoice)
2. The customer details that appear on the invoice are those of the organization that issues the invoice.
3. The issuing organization is ANAF-authorized, as described in Prerequisites.

Queries

inboundInvoice

Fetches an invoice received from ANAF, by invoice ID.

Arguments

Result

See the InboundInvoice type.

inboundInvoiceByRequestId

Fetches an invoice received from ANAF, by the invoice’s requestId attribute.

Arguments

Result

See the InboundInvoice type.

inboundInvoices

Lists invoices received from ANAF for the organization ID supplied as argument.

Arguments

InboundInvoicesFilter input

DateFilter input

Result

InboundInvoicesResult type

InboundInvoice type

invoice

Retrieves a previously created invoice, which may or may not have been uploaded to ANAF yet.

Result

Invoice type

Message type

File type

Party type

PartyTaxScheme type

PartyLegalEntity type

LegalMonetaryTotal type

CurrencyAmount type

invoiceByRequestId

Retrieves an invoice by its requestId attribute. An invoice gets a request ID upon upload to ANAF; therefore, running this query is meaningful only for uploaded invoices (regardless of the upload outcome).

Result

See the Invoice type.

invoices

Retrieves a list of created and submitted invoices, filtered by the organization ID and status.

Arguments

InvoicesFilter input

Result

InvoicesResult type

messages

Lists up-to-date messages as provided by ANAF in real time. A message indicates that some event was registered by ANAF, for example:

• an invoice has been uploaded to ANAF or received from ANAF
• an invoice has been rejected by ANAF due to errors
• a notification concerning some invoice was sent or received

The type field of each Message indicates the actual kind of event that took place.

Note the following:

• the messages query retrieves messages only for the past 60 days. To retrieve older messages, run the storedMessages query.
• the messages query retrieves a global list of messages for all invoices. To retrieve messages for specific invoices only, run the invoice or invoices query. Any messages pertaining to the invoice are listed in the messages field of the response Invoice object.

Arguments

MessagesFilter input

Result

MessagesResult type

notification

Returns an invoice notification. See Sending and receiving notifications.

Arguments

Result

See the Notification type.

organizations

Returns a list of active organizations defined in the Organizations Service. This is a convenience query used to obtain the list of organizations in e-Factura without having to query the Organizations Service separately.

Result

The result is an array of Organization. Note this is a simplified type compared to the Organization type from the Organizations Service, and contains only the fields relevant for e-Factura.

Organization type

previewInvoice

Generates an XML invoice string according to the input, without storing any objects. If the input is not valid, then the response contains all the validation errors as returned by ANAF. This query is intended only for development purpose, for example, when you need to create an invoice just for testing, without actually storing it. It works in the same way as the createInvoice mutation, the only difference being that, in case of previewInvoice, the resulting XML invoice is not stored anywhere.

The generated XML invoice string follows the UBL (Universal Business Language) syntax.

Arguments

CreateInvoiceInput input

InvoicePeriodInput input

OrderReferenceInput input

BillingReferenceInput input

InvoiceDocumentReferenceInput input

SimpleReferenceInput input

AdditionalDocumentReferenceInput input

An additional document reference may be:

• a reference to a previous invoice. In this case, populate id with the ID of referenced invoice and documentTypeCode with 130.
• a reference to a URI. In this case, populate id, documentDescription (optionally), and attachment/externalReference.
• an attachment. In this case, populate id, documentDescription (optionally), and attachment/embeddedDocumentBinaryObject.

ReceiptDocumentReferenceInput input

AttachmentInput input

EmbeddedDocumentBinaryObjectInput input

ExternalReferenceInput input

SimpleDocumentReferenceInput input

ProjectReferenceInput input

AccountingSupplierPartyInput input

AccountingCustomerPartyInput input

PartyInput input

AddressInput input

PartyTaxSchemeInput input

TaxSchemeInput input

PartyLegalEntityInput input

ContactInput input

DeliveryInput input

DeliveryLocationInput input

PaymentMeansInput input

CardAccountInput input

FinancialAccountInput input

PaymentMandateInput input

PaymentTermsInput input

TaxTotalInput input

CurrencyAmountInput input

TaxSubtotalInput input

TaxCategoryInput input

LegalMonetaryTotalInput input

InvoiceLineInput input

QuantityInput input

OrderLineReferenceInput input

LineAllowanceChargeInput input

ItemInput input

ItemIdentificationInput input

StandardItemIdentificationInput input

CountryInput input

CommodityClassificationInput input

ItemClassificationCodeInput input

AdditionalItemPropertyInput input

PriceInput input

AllowanceChargeInput input

Result

The generated XML invoice, as a String type.

storedMessages

Retrieves messages received from ANAF and subsequently stored in SBS. Unlike the messages query, the storedMessages query enables listing of messages older than 60 days.

Arguments

StoredMessagesFilter input

Result

StoredMessagesResult type

StoredMessage type

verifyXml

Returns the result of validating an XML invoice against the ANAF validation API. This method is a wrapper around the ANAF e-Factura validation API, therefore, it returns the same errors and validation outcome as returned by ANAF.

Arguments

Result

VerifyXmlResult type

version

Returns the API version.

Mutations

createInvoice

Creates an invoice without actually uploading it to ANAF. This call does not require authorization to ANAF.

Arguments

Result

See the Invoice type.

createInvoiceFromXml

Creates an invoice from XML input, without actually uploading it to ANAF. This call does not require authorization to ANAF.

Arguments

Result

See the Invoice type.

notifyInvoiceSender

Sends a message to the sender of an inbound invoice, through the ANAF infrastructure.

This call requires authorization to ANAF, which you can obtain through the RO ANAF OAuth Service.

Arguments

NotifyInvoiceSenderInput input

Result

Notification type

sendInvoice

Creates and also uploads an invoice to ANAF, in a single call. Running this mutation is equivalent to running createInvoice and uploadInvoice.

Arguments

Result

See the Invoice type.

sendInvoiceFromXml

Creates an invoice from XML input, and also uploads it to ANAF, in one operation. Running this mutation is equivalent to running createInvoiceFromXml and uploadInvoice.

Arguments

Result

See the Invoice type.

uploadInvoice

Uploads an invoice to ANAF. Before using this call, the invoice must first be created either through the createInvoice or createInvoiceFromXml mutation.

This call requires authorization to ANAF, which you can obtain through the RO ANAF OAuth Service.

Arguments

Result

See the Invoice type.