Build a RO e-Factura UBL 2.1 Invoice into CIUS-RO XML

Skill: Convert invoice data into a CIUS-RO UBL 2.1 Invoice for ANAF RO e-Factura

Region: Romania (România) Category: E-invoicing — RO e-Factura (ANAF SPV / Sistemul Național RO e-Factura) Does: Takes invoice data (header, parties, lines, VAT) and produces an EN 16931 UBL 2.1 Invoice conforming to the CIUS-RO national rules, ready to upload to the ANAF SPV (Spațiul Privat Virtual) RO e-Factura endpoint. Standard: EN 16931 (semantic) + OASIS UBL 2.1 (syntax) + CIUS-RO customization (urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1)

This XML is the invoice payload uploaded to ANAF SPV via the RO e-Factura upload API; ANAF returns an index (index_incarcare), validates, and issues a sealed response (mesaj) with a download id. The AI produces the UBL; the user validates against ANAF's CIUS-RO validators and submits. Issuers must transmit within 5 calendar days of the invoice issue date (for B2B and B2G; B2C is in scope from 2025). Verify current CIUS-RO version and TVA rates before use.

When this applies

• A Romanian-established taxable person issuing a B2B, B2G, or (from 2025) B2C invoice that must travel through the national RO e-Factura system.
• The output is a single UBL 2.1 Invoice (or CreditNote for corrections) carrying the CIUS-RO CustomizationID.
• Excluded: simplified receipts handled only via the e-bonuri / SAF-T flows, and exports outside the RO e-Factura mandate — confirm scope before generating.

Conversion procedure

1. Read the source. Accept a PDF text layer (pdftotext), CSV/JSON line export, or pasted invoice text. Parse seller, buyer, invoice metadata, and every line.
2. Extract fields. Identify: seller name, CUI/CIF (and RO VAT prefix if VAT-registered), seller address + county; buyer name, CUI/CNP, address + county; invoice number, issue date, due date, currency, document type; per line description, quantity, unit, net unit price, VAT category + rate; document-level allowances/charges. If a required field (e.g. buyer CUI for a B2B invoice) is missing, stop and ask — do not invent identifiers.
3. Normalize. Dates → YYYY-MM-DD. CUI → strip spaces/dots; for a VAT-registered party set cbc:CompanyID to RO + digits (e.g. RO12345678); the legal registration id goes in cac:PartyLegalEntity/cbc:CompanyID. County → ISO RO-XX code (Bucharest = RO-B). Amounts → dot decimal, 2 decimals, no thousands separator.
4. Compute. Recompute line LineExtensionAmount, each TaxSubtotal (TaxableAmount, TaxAmount), TaxExclusiveAmount, TaxInclusiveAmount, PayableAmount. Never copy a printed total blindly; flag mismatches.
5. Emit the UBL. Build the Invoice per the Document structure section, using the worked example as the template. Set CustomizationID and ProfileID exactly.
6. Validate. Work through the Validation checklist; run the file through the ANAF CIUS-RO validator before upload.

Source → UBL field map

Repeat cac:InvoiceLine once per line and cac:TaxSubtotal once per VAT category/rate.

Document structure

Invoice  (xmlns urn:oasis:names:specification:ubl:schema:xsd:Invoice-2)
├── cbc:CustomizationID            (CIUS-RO 1.0.1)
├── cbc:ProfileID
├── cbc:ID                         (invoice number)
├── cbc:IssueDate
├── cbc:DueDate                    (optional)
├── cbc:InvoiceTypeCode            (380 / 381 / 384 / 389)
├── cbc:DocumentCurrencyCode       (RON / EUR …)
├── cac:AccountingSupplierParty
│   └── cac:Party
│       ├── cac:PostalAddress      (StreetName, CityName, CountrySubentityCode RO-XX, Country RO)
│       ├── cac:PartyTaxScheme      (CompanyID = RO+digits, TaxScheme/ID = VAT)
│       ├── cac:PartyLegalEntity    (RegistrationName, CompanyID = CUI)
│       └── cac:PartyName / cac:Contact
├── cac:AccountingCustomerParty
│   └── cac:Party                   (same shape as supplier)
├── cac:PaymentMeans                (optional — PaymentMeansCode, PayeeFinancialAccount/IBAN)
├── cac:TaxTotal
│   ├── cbc:TaxAmount               (total VAT, document currency)
│   └── cac:TaxSubtotal  (1..n)     (TaxableAmount, TaxAmount, TaxCategory ID+Percent)
├── cac:LegalMonetaryTotal
│   ├── cbc:LineExtensionAmount
│   ├── cbc:TaxExclusiveAmount
│   ├── cbc:TaxInclusiveAmount
│   ├── cbc:AllowanceTotalAmount    (optional)
│   └── cbc:PayableAmount
└── cac:InvoiceLine  (1..n)
    ├── cbc:ID
    ├── cbc:InvoicedQuantity @unitCode
    ├── cbc:LineExtensionAmount
    ├── cac:Item  (Name, ClassifiedTaxCategory ID+Percent+TaxScheme VAT)
    └── cac:Price (PriceAmount)

All three top-level namespaces (Invoice-2, cac, cbc) are mandatory. cac:PartyTaxScheme is required only for a VAT-registered party; cac:PaymentMeans is optional.

Code tables

cbc:InvoiceTypeCode (UNTDID 1001, CIUS-RO subset)

VAT category cac:ClassifiedTaxCategory/cbc:ID (UNCL5305) + Romanian rate

Romanian county codes cbc:CountrySubentityCode (ISO 3166-2:RO, selected)

cac:PaymentMeans/cbc:PaymentMeansCode (UNTDID 4461, selected)

Calculation rules

• Line net (LineExtensionAmount) = InvoicedQuantity × Price/PriceAmount (less any line allowance), rounded to 2 decimals.
• TaxSubtotal/TaxableAmount = Σ of line LineExtensionAmount for that VAT category + rate (minus document allowances for that category).
• TaxSubtotal/TaxAmount = TaxableAmount × Percent ÷ 100, rounded to 2 decimals.
• TaxTotal/TaxAmount = Σ of all TaxSubtotal/TaxAmount.
• LineExtensionAmount (LegalMonetaryTotal) = Σ line nets. TaxExclusiveAmount = LineExtensionAmount − document allowances + document charges.
• TaxInclusiveAmount = TaxExclusiveAmount + TaxTotal/TaxAmount. PayableAmount = TaxInclusiveAmount − prepaid amount + rounding.
• CIUS-RO rule BR-CO-15: TaxInclusiveAmount = TaxExclusiveAmount + total VAT. Rule BR-RO-A050x: every S category line must carry a valid Romanian rate (19, 9, 5).
• Amounts use dot decimal, 2 decimals; @currencyID on amount elements must equal DocumentCurrencyCode. Always recompute; flag any mismatch with the source.

Worked example (end-to-end)

Input — pasted invoice

Furnizor: Exemplu Distributie SRL, CUI RO12345678, J40/1234/2018
Adresa: Str. Victoriei 10, Bucuresti, sector 1
Client: Client Beta SRL, CUI RO87654321
Adresa: Calea Mosilor 5, Cluj-Napoca, jud. Cluj
Factura nr. EX-2026-000045, data 2026-06-10, scadenta 2026-07-10, moneda RON
Linia 1: Servicii de consultanta, 10 ore x 200,00 = 2.000,00, TVA 19%
Total fara TVA: 2.000,00  TVA: 380,00  Total: 2.380,00

After extraction + normalization (intermediate)

{
  "id": "EX-2026-000045",
  "issueDate": "2026-06-10",
  "dueDate": "2026-07-10",
  "typeCode": "380",
  "currency": "RON",
  "seller": { "name": "Exemplu Distributie SRL", "vat": "RO12345678", "cui": "12345678",
              "street": "Str. Victoriei 10", "city": "Bucuresti", "county": "RO-B" },
  "buyer":  { "name": "Client Beta SRL", "vat": "RO87654321", "cui": "87654321",
              "street": "Calea Mosilor 5", "city": "Cluj-Napoca", "county": "RO-CJ" },
  "lines": [ { "id": "1", "desc": "Servicii de consultanta", "qty": 10, "unit": "HUR",
               "unitPrice": 200.00, "net": 2000.00, "cat": "S", "rate": 19 } ],
  "taxableByRate": { "19": { "base": 2000.00, "vat": 380.00 } },
  "lineTotal": 2000.00, "taxExclusive": 2000.00, "taxInclusive": 2380.00, "payable": 2380.00
}

Output — CIUS-RO UBL 2.1 Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.1</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>EX-2026-000045</cbc:ID>
  <cbc:IssueDate>2026-06-10</cbc:IssueDate>
  <cbc:DueDate>2026-07-10</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>RON</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PostalAddress>
        <cbc:StreetName>Str. Victoriei 10</cbc:StreetName>
        <cbc:CityName>Bucuresti</cbc:CityName>
        <cbc:CountrySubentityCode>RO-B</cbc:CountrySubentityCode>
        <cac:Country>
          <cbc:IdentificationCode>RO</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>RO12345678</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Exemplu Distributie SRL</cbc:RegistrationName>
        <cbc:CompanyID>12345678</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PostalAddress>
        <cbc:StreetName>Calea Mosilor 5</cbc:StreetName>
        <cbc:CityName>Cluj-Napoca</cbc:CityName>
        <cbc:CountrySubentityCode>RO-CJ</cbc:CountrySubentityCode>
        <cac:Country>
          <cbc:IdentificationCode>RO</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>RO87654321</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Client Beta SRL</cbc:RegistrationName>
        <cbc:CompanyID>87654321</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
  </cac:PaymentMeans>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="RON">380.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="RON">2000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="RON">380.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="RON">2000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="RON">2000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="RON">2380.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="RON">2380.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="RON">2000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Name>Servicii de consultanta</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="RON">200.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>
</Invoice>

Normalisations shown: RO12345678 kept on PartyTaxScheme/CompanyID, bare 12345678 on PartyLegalEntity/CompanyID; county Bucuresti, sector 1 → RO-B, jud. Cluj → RO-CJ; amounts 2.000,00 → 2000.00; line net recomputed 10 × 200.00 = 2000.00; VAT recomputed 2000.00 × 19% = 380.00; TaxInclusiveAmount = 2000.00 + 380.00 = 2380.00. This payload is uploaded to ANAF SPV (/upload with standard=UBL), which returns index_incarcare and, after validation, a sealed mesaj downloadable by id.

Validation checklist

• All required fields extracted; AI asked about anything missing or ambiguous (no invented CUI/CIF, dates, or amounts)
• cbc:CustomizationID = CIUS-RO 1.0.1; cbc:ProfileID set; three UBL namespaces declared
• cbc:InvoiceTypeCode valid (380/381/384/389); DocumentCurrencyCode set
• VAT-registered parties: RO+digits on PartyTaxScheme/CompanyID, CUI on PartyLegalEntity/CompanyID
• cbc:CountrySubentityCode is a valid RO-XX ISO code (Bucharest = RO-B); Country/IdentificationCode = RO
• One cac:InvoiceLine per line; each Item/ClassifiedTaxCategory carries category ID + Percent
• One cac:TaxSubtotal per VAT category/rate; TaxAmount = TaxableAmount × Percent ÷ 100 (2dp)
• TaxInclusiveAmount = TaxExclusiveAmount + total VAT (BR-CO-15); PayableAmount correct
• @currencyID on every amount equals DocumentCurrencyCode; amounts dot-decimal 2dp
• Recomputed totals match the source or discrepancy flagged
• File passes the ANAF CIUS-RO validator and is uploaded within 5 calendar days of issue

Last updated: 2026-06-13 — verify the active CIUS-RO version, Romanian TVA rates, county codes, and ANAF RO e-Factura upload API before use.