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Romania · Agentic SaaS development

SaaS Development for Romania: Billing, VAT and e-Factura

Since 1 July 2024, a business-to-business invoice in Romania counts as valid only if it goes through RO e-Factura, and recording one outside the system draws a penalty of 15% of its value. For a SaaS company billing local businesses, invoicing becomes an integration rather than a PDF template. Add a standard VAT rate that rose to 21% on 1 August 2025 and a currency that is not the euro, and billing needs as much design as the product.

Curiosive is a studio in Ankara, Türkiye. AI coding agents write much of the code and senior engineers review every change. Engineers design the tenant model, billing webhooks and entitlement logic; agents produce the CRUD screens, admin views, migrations and test suites around them. For a Romanian client we built Reveal Software (reveal.software), personal video onboarding for SaaS products, on Next.js, React, Hono, Drizzle ORM and PostgreSQL. Depending on the season, our day and yours overlap by 8 or 9 hours.

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RO e-Factura invoicing for SaaS billing in Romania

RO e-Factura has been mandatory for invoices to public bodies since 2022 and the only valid route for B2B invoices since 1 July 2024. B2C invoices have been reported through it since 1 January 2025, and from January 2026 the upload deadline is five working days for both. For a subscription business invoicing locally, every invoice the billing system issues has to reach the system inside that window. We model issuance as its own step after a confirmed payment event, store the upload status per invoice, retry failures and alert before the deadline. From 1 July 2030, Council Directive (EU) 2025/516 (VAT in the Digital Age) also requires electronic invoices to the European standard for intra-EU supplies between taxable persons.

VAT on SaaS subscriptions sold in Romania

The standard VAT rate has been 21% since 1 August 2025, up from 19%, and on the same date a single 11% reduced rate replaced the former 5% and 9% rates, according to PwC's summary last reviewed on 25 September 2026. Plan for lei (RON) amounts on local price lists, receipts and tax lines. Under EU rules, electronic services sold to consumers in another EU country are taxed in the customer's country, although below EUR 10 000 they may be taxed where the seller is established, and the One Stop Shop lets a seller declare that VAT through one country. Business customers elsewhere in the EU usually pay VAT at their own rate under the reverse charge. The rate change is the engineering lesson: we store tax rates as data with effective dates, never as constants in code. It is worth confirming your position with an accountant.

Strong customer authentication and when invoices are issued

Card subscriptions billed from Romania fall under the PSD2 rules on strong customer authentication, applied since 14 September 2019. A payment provider may skip authentication for a remote electronic payment of no more than EUR 30, but only while the payer's remote payments since the last authentication stay within a cumulative EUR 100 or five consecutive transactions. So a charge can stop and wait for the customer, and the product treats that as a normal billing state, not an error. It also decides when the e-Factura step runs: the invoice is issued only after the provider confirms payment, so a charge stuck in authentication never creates an invoice that needs correcting. Webhook handlers are idempotent and a senior engineer reviews every payment path, as on the subscription billing we built for PicKey (pickey.ai).

Accessibility rules for software sold to consumers in Romania

Law no. 232 of 19 July 2022 on accessibility requirements for products and services, published in Monitorul Oficial no. 743 of 25 July 2022, transposes the European Accessibility Act. It entered into force on 28 June 2025 and applies to e-commerce services, e-books and dedicated software supplied to consumers after that date. The Romanian Authority for Digitalization (ADR) supervises those services, and non-compliant providers face fines of RON 5,000 to RON 15,000, depending on the obligation breached. Under the Directive, microenterprises providing services, meaning fewer than 10 persons and an annual turnover or balance sheet total not exceeding EUR 2 million, are exempt from the service requirements. If you expect to outgrow that size, keyboard paths, form labels and contrast belong in each agent's acceptance criteria now, with an engineer checking them.

Tenant isolation, admin security and Data Act switching duties

A breach of HOMELUX S.R.L.'s website led ANSPDCP to fine it RON 78,570 (EUR 15,000) under GDPR Article 32, announced on 31 July 2026 with corrective measures including MFA for admin accounts and minimum password complexity. In a SaaS, admin views are where one tenant's data can reach another, so engineers design tenant separation at the foundation and review every query against it. The EU Data Act, applicable since 12 September 2025, whose recitals place SaaS among data processing services, requires that switching terms sit in a written contract with a notice period of at most two months and a transitional period of at most 30 calendar days. Until 12 January 2027 only reduced switching charges capped at the switch's direct costs are allowed, and from that date none. A tested export of one tenant's data covers this, with agents writing the export code and its tests.

Proof

Published project examples

Reveal Software

Reveal Software

Release Coach AI

Release Coach AI

Inspire Film

Inspire Film

Poppin

Poppin

Zing Coach

Zing Coach

ChurchBee

ChurchBee

AI-accelerated development
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Senior engineers building your product with AI coding agents: web, mobile, SaaS or browser extension, reviewed before anything ships.

  • Web, mobile, SaaS and browser extensions
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AI-accelerated development, billed monthly. We confirm scope, capacity and start date in writing before checkout.

Questions

The things people ask before starting.

What VAT rate applies to SaaS subscriptions in Romania?

The standard rate is 21%, in force since 1 August 2025 when it rose from 19%. A single 11% reduced rate replaced the 5% and 9% rates that day. Electronic services sold to consumers elsewhere in the EU are generally taxed at the customer's rate, declared from one country through the One Stop Shop.

Do B2B SaaS invoices in Romania have to go through RO e-Factura?

Yes. Since 1 July 2024 an invoice between businesses is valid only when sent through RO e-Factura, and recording one outside it costs 15% of the invoice value. From January 2026 each must be uploaded within five working days, so billing should push invoices automatically once a payment is confirmed.

Does Romania's accessibility law apply to a small SaaS startup?

Only if the service is in scope and the company is not a microenterprise. Law 232/2022 covers e-commerce services, e-books and dedicated software supplied to consumers. Microenterprises providing services, with fewer than 10 persons and no more than EUR 2 million in turnover or balance sheet total, are exempt from the service requirements.

What does it cost to build a SaaS product for the Romanian market?

Our single offer, AI-accelerated development, begins at $2,000 a month, billed in US dollars, with scope and capacity set down in writing once a discovery call has defined the work. Nothing locks you in: the code belongs to you from the first commit, so the billing and RO e-Factura integration stay with you.

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How it starts

What happens after you write to us.

  1. 01

    You describe the product

    One paragraph on what you are building, roughly when you need it, and who it is for. No brief, no form with fifteen fields.

  2. 02

    You get a reply within a day

    From the engineer who would do the work, not a sales team. If we are not the right fit we say so, and where possible we point you somewhere better.

  3. 03

    You get a scoped plan

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No long contract to begin, no lock-in to our tooling, and the code is yours from the first commit.

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Ankara / Türkiye · Working across European and US time zones