Your first invoice
From a new client to XML filed with the SPV, and what happens in the ledger along the way.
The client
Add the partner by CUI; the details come from the public registry. For EU clients, VIES validation decides whether the supply is zero-rated with the right of deduction.
Issuing
Pick the series, add lines from the catalogue or freehand, check the totals. If the invoice is in a foreign currency, the BNR rate from the day before the document date is stored on the document (art. 290 of the Tax Code) — the rate is fixed on the document and is never recomputed retroactively.
Filing with the SPV
On issue, the invoice is converted to UBL under RO_CIUS and uploaded to the Virtual Private Space. The upload state is shown on the document: pending, accepted, or rejected with the list of errors ANAF reported. A rejected invoice is corrected and re-sent; the upload index stays in the history.
What was recorded
Issuing generates the journal entry: 4111 receivables debited, 707 revenue and 4427 output VAT credited. The entry is immutable once posted — a correction is made by reversal (a mirror entry), never by editing the original.