Romania continues to refine its national e-invoicing framework as part of its broader digital tax transformation. The RO e-Factura system, initially introduced under Government Emergency Ordinance No. 120/2021, has gradually expanded from public procurement and high-risk goods to wider B2B and B2C reporting obligations. As the system becomes a central component of Romania’s VAT control and transaction reporting environment, legislators have also been working to clarify practical implementation issues, especially for invoices involving private individuals.
On 29 May 2026, Romania published Law No. 88/2026, which amends several provisions governing the use of RO e-Factura. The most important changes concern B2C transactions and cases where the customer is a natural person. Under the amended rules, supplies of goods or services to an individual are treated as B2C where the customer either does not provide a tax identification code or chooses to identify themselves using their personal identification number, known as CNP.
For cases where no tax identification code is provided, the invoice must include a standardized substitute code consisting of 13 zeros in the beneficiary identification field. This provides a uniform technical approach for invoices issued to private individuals who are not identified through a fiscal code.
The amendment also narrows the mandatory transmission requirement. Romanian suppliers issuing invoices to such private individuals are generally no longer required to transmit those invoices through the RO e-Factura system, unless the customer has opted to be registered in the optional RO e-Factura Register.
The law also updates participation rules for RO e-Factura registers. Taxpayers that are no longer required to use the system, as well as those registered voluntarily, may request removal from the mandatory or optional registers. Deregistration takes effect from the first day of the month following the request.
Overall, Law No. 88/2026 brings welcome clarification to the B2C treatment under RO e-Factura and reduces the administrative burden for transactions involving private individuals, while preserving the option to use the system voluntarily.
