Romania: foreign invoices, SPV and documents for D300 and D390
Facts last checked:
Do not rely only on SPV when gathering invoices for your accountant. If an invoice is missing there, also check your email or your account with the supplier.
Gather the invoices for the period agreed with your accountant. Depending on your tax situation, forms 300, 301 or 390 may be relevant. Below is an example deadline published by ANAF and a checklist of documents to gather.
What ANAF says
- Example deadline published by ANAF
- Friday 25 September 2026 was the filing deadline for forms 300, 301 and 390 for the reporting period just ended. This is a past example. Confirm the applicable forms, reporting period and deadline with your accountant. Source
- The 2026 change to RO e-Factura
- Since 1 January 2026, invoices issued by taxable persons established in Romania to taxable persons not established in Romania but VAT-registered there, for supplies and services whose place of supply is Romania, also go through RO e-Factura (Emergency Ordinance 89/2025). The notice lists exceptions too; it is not a complete guide to which invoices go through RO e-Factura. Source
This page helps you gather documents and includes example deadlines from official sources. It is not tax advice; confirm your obligations with your accountant.
Documents to gather for your accountant
Download the invoices from SPV
Invoices received through RO e-Factura are in the Virtual Private Space (SPV).
List your foreign suppliers
Check the month’s bank statement or card transactions: online ads, hosting and cloud services, app subscriptions. Each payment tells you which invoice to look for.
Where to find an invoice missing from SPV
Check your email and your account with the supplier (see the guides below). If it is missing, ask the supplier for a copy.
Check the details on each invoice
Check the supplier’s name and country, date, amount, currency and VAT numbers where applicable. Ask your accountant about anything unclear.
Send everything to your accountant in time
Send the SPV and foreign invoices for the same period a few days before the deadline confirmed with your accountant.
How BillyBox helps
BillyBox connects to Gmail, Outlook or any IMAP mailbox with read-only access and finds the invoices and receipts in your email, including those from suppliers abroad. It saves attached PDFs and turns receipts written into the email body into a PDF.
It extracts the available details from the documents for you to check. Then you export the month’s invoices as a ZIP with a CSV file for your accountant.
Invoices kept only in your account with the supplier: download them with the guides below and upload them to BillyBox.
What BillyBox does not do
BillyBox does not connect to SPV, does not send invoices to RO e-Factura, does not prepare or file returns and does not calculate VAT. BillyBox does not provide tax advice.
Email collection covers connected mailboxes and supported public links. Download invoices from supplier accounts separately, then upload them to BillyBox.
Collect the invoices that reach your inbox
Connect Gmail, Outlook or any IMAP inbox and export the month’s invoices for your accountant.
Start freeQuestions
Do I have to upload foreign invoices to SPV myself?
Do not decide based only on the supplier’s country. Ask your accountant which obligations apply to that invoice; BillyBox does not submit invoices to SPV.
When are D300 and D390 due?
ANAF publishes the deadlines in its tax-obligations calendar. For example, Friday 25 September 2026 was the filing deadline for forms 300, 301 and 390 for the reporting period just ended. This is a past example. Confirm the applicable forms, reporting period and deadline with your accountant.
Does BillyBox file the returns or send invoices to SPV?
No. BillyBox collects invoices from your email and exports them for your accountant. The returns are prepared and filed by your accountant or by you.
Does BillyBox find the invoices in SPV?
No. BillyBox reads your connected mailboxes, not SPV. Download the SPV invoices from SPV.