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Romania  ·  read from the statute, not from a summary of it

Which currency, and which exchange rate, a Romanian invoice has to use.

Romania writes the rule into the Fiscal Code itself: any currency on the document, the VAT collected in lei.

The short answer

Romania (RO). National currency: leu. Each answer cites the provision it comes from.

Currency of the document Any currency Codul fiscal art. 319 alin. (23)
Currency of the VAT amount Romanian lei (RON) art. 319 alin. (20) lit. j)
Which rate The art. 290 rate; the ECB rate must be accepted art. 319 alin. (23); art. 91(2) of the Directive
Which day's rate The latest rate when the tax becomes chargeable art. 91(2) of the Directive

The provision

The tax line in lei is a national rule, not only an inherited one.

Among the particulars an invoice must carry, the Fiscal Code lists the rate of tax applied and the amount of tax collected, expressed in lei. A later paragraph completes it: the amounts may be in any currency, provided the VAT collected or to be adjusted is in lei, converted at the article 290 rate.

«indicarea cotei de taxă aplicate și a sumei taxei colectate, exprimate în lei»

the rate of tax applied and the amount of tax collected, expressed in lei

Codul fiscal (Legea nr. 227/2015), art. 319 alin. (20) lit. j)

Why the ECB rate is safe in every member state. The second subparagraph of article 91(2) of the VAT Directive, inserted by Directive 2010/45/EU, says member states shall accept the use of the latest exchange rate published by the European Central Bank at the time the tax becomes chargeable, and that conversion between two currencies other than the euro goes through the euro rate of each. It is an obligation on the state, not an option for the taxpayer. The same sentence lets a member state require you to notify it that you use the ECB rate; ask your accountant whether Romania does.

When it reaches you

If you sell through the stores, this bites in one case.

Article 230 constrains the amount of VAT payable or to be adjusted. An app developer's ordinary invoice to a store or an ad network carries no VAT amount at all: it is a reverse-charge supply to another member state, or a supply outside the scope entirely. Where there is no tax line, there is nothing for the currency rule to bind. The rule reaches you on a supply that actually charges Romania VAT.

What Ureta does about it

The rate is pinned when the month is, and it is kept with the document.

  • The ECB reference rate, for every EU tenant. It is the rate article 91(2) obliges every member state to accept. A currency other than the euro is converted through the euro, as the same article says.
  • The rate is pinned per month and stored, so a document issued last March still reports the rate it carried in March rather than a number recomputed today.
  • Nothing is guessed. Where no rate from a defensible authority is available for a currency, the engine refuses to issue rather than putting a plausible wrong number on a legal document.

How this page was read

Every sentence above came from the text, and here is which text and when.

The Fiscal Code Legea nr. 227/2015 privind Codul fiscal, art. 319, ANAF's consolidated edition, read 6 September 2026. Source.
The Directive Directive 2006/112/EC arts. 91 and 230, consolidated to 1 January 2025, read 25 August 2026 from the Publications Office. Source.

You sold. The rest is handled.

Ureta is income-reporting software for app creators. It fetches every store and ad network, converts at a rate your own authority must accept, and has the month's documents ready before the deadline.

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