Romanian searches show the same confusion again and again: invoice, proforma, receipt (chitanță). For IT contractors (PFA/SRL), that confusion often turns into friction with the client’s procurement/accounting team.
This guide is practical: what each document is used for, when it makes sense, how it connects to VAT, and what mistakes to avoid in real B2B workflows.
TL;DR
- Invoice is the primary document you issue to request payment for delivered services/goods.
- Proforma is commonly used as a quote/payment request before the fiscal invoice (only if the client workflow requires it).
- Receipt is commonly used to document payment collection in certain contexts (often cash/internal process).
Tools: the invoice generator, the proforma generator, and the receipt generator.
Who this is for
- Freelancers/IT contractors billing Romanian clients.
- People working with procurement/accounting (POs, approvals, payment terms).
- Anyone trying to keep a clean workflow: offer → approval → invoice → (optional) receipt.
1) Invoice: the core billing document
An invoice is the document that:
- describes what you delivered
- states the total payable amount (and VAT if applicable)
- includes party details and payment terms
Tool: the invoice generator.
What should be clear on an invoice (practical)
Exact requirements can vary by situation and client, but in practice you want:
- issuer details (your PFA/SRL) and customer details
- invoice number and date
- clear service description (so the client can approve it internally)
- currency, subtotal, VAT (if applicable), total
- optional references (contract, PO) if the client requires them
IT-friendly line item examples
- “Software development services – monthly retainer (Dec 2025)”
- “Technical consulting – 10 hours”
- “QA/Testing – milestone 2”
Write descriptions that get approved (do/don’t)
Procurement teams often reject vague invoices. A good description includes:
- what it is (dev/consulting/QA)
- the time window or milestone
- the unit (hours/days/monthly)
Avoid single-line “IT services” unless your client explicitly accepts it.
2) Proforma: what it’s for
A proforma is often used as:
- an internal approval document (client wants a proforma to open a PO)
- a pre-invoice “payment request” step, depending on the client process
Tool: the proforma generator.
When it makes sense
- Client has a strict process: “send proforma, then we approve payment.”
- You want a clear written pre-approval on scope and pricing.
When it usually doesn’t help
- Using a proforma as if it was the final invoice (creates confusion).
- Adding extra steps when the client wants a direct invoice.
3) Receipt: confirming payment (in some contexts)
Receipts (chitanțe) are commonly used to document collection/payment in certain contexts, especially when cash or internal process requires it.
Tool: the receipt generator.
Important: whether a receipt is required depends on context. Treat the tool as a convenience generator, not as a “legal entitlement” engine—confirm with your accountant when in doubt.
VAT: where most contractor mistakes happen
Most issues appear when:
- it’s unclear whether the price is VAT included or VAT excluded
- people mix net and gross numbers
- currencies are mixed
VAT guide (2025) and quick tools: the VAT calculator, Extract VAT, and Add VAT.
Recommended simple workflows
Workflow A: client requires proforma
- Send proforma (approval/PO step).
- After approval/delivery, issue the invoice.
- Issue a receipt only if it’s relevant to payment method or internal requirements.
Workflow B: client doesn’t require proforma
- Confirm scope + price in writing (email/contract).
- Issue the invoice according to delivery and agreed terms.
Pre-send checklist
- Service description is clear enough for client approval.
- Pricing is explicit: VAT included vs excluded.
- Currency is correct and consistent.
- Number/date are present (and due date if needed).
- Client-required references exist (contract/PO).
- If e-Factura is in your workflow validate XML in the e-Factura XML validator.
- If you receive XML from a client portal preview it as PDF using the e-Factura XML → PDF tool.
Common mistakes
- Treating proforma as the final invoice (client gets stuck).
- Vague descriptions like “IT services” (procurement cannot approve).
- Leaving VAT ambiguous and renegotiating late.
- Inconsistent numbering / weak audit trail.
FAQ
My client asks for a proforma. Is that okay?
Yes—if that’s how their process works. Treat it as an approval step, not the final invoice.
Can I invoice in EUR?
Yes if that’s what you agreed. The main rule: don’t mix currencies inside a single total.
How do I connect invoices to timesheets?
If you bill by hours/days, log time in the Timesheet and attach a CSV/report if the client asks.
Next steps
In real life, these three topics show up together: VAT for IT contractors (2025), RO e-Factura: practical guide, and the Freelancer hourly rate formula (incl. downtime). When they’re clear, invoicing becomes repeatable and low-stress.
Sources
- ANAF: https://www.anaf.ro/
- Romanian legislation portal: https://legislatie.just.ro/
