Romania's Law No. 88/2026 amends the RO e-Factura framework, clarifying invoice issuance to individuals. B2C transactions occur without a tax ID or with a personal ID number, using a 13-zero substitute code when no tax ID is provided. Suppliers may opt-out of RO e-Factura registration. Businesses must review invoicing processes to ensure compliance with these changes effective July 1, 2026.
Romania Updates RO e-Factura Rules for B2C Transactions
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
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35
Content accuracy validation date:
11.06.2026
Content accuracy validation time:
08:08h
Romania has amended its national RO e-Factura framework through Law No. 88/2026, bringing important clarifications for invoices issued to individuals and updating the rules for participation in RO e-Factura registers.
The main change concerns the treatment of transactions with private individuals. Supplies of goods or services to a natural person will be treated as business-to-consumer transactions when the customer does not provide a tax identification code or chooses to identify themselves using a personal identification number. This rule does not apply where the individual is registered in the optional RO e-Factura Register.
The law also clarifies how invoices should be issued when an individual does not provide any tax identification code. In that case, the invoice must use a substitute code made up of 13 zeros instead of the beneficiary’s tax identification code. This provides a standard approach for cases where the customer is a private individual and does not want, or is not required, to provide fiscal identification data.
For Romanian taxable persons, the amendment is significant because it limits the obligation to transmit certain B2C invoices through the RO e-Factura system. Suppliers of goods and services to individuals falling under these B2C conditions will generally not be required to transmit the invoices through RO e-Factura, unless the individual customer is registered in the optional RO e-Factura Register.
Law No. 88/2026 also updates the participation rules for RO e-Factura registers. Suppliers and service providers that are no longer required to use the system may request removal from the mandatory or optional RO e-Factura registers. The removal becomes effective from the first day of the month following the request.
For retailers and other businesses dealing with individual customers, the practical impact is that invoice flows should be reviewed to distinguish between ordinary B2C transactions and cases where the customer is registered in the optional RO e-Factura Register. Systems should also be able to apply the 13-zero code where no customer tax identification code is provided.
Overall, the amendments refine Romania’s e-invoicing framework by clarifying the boundary between B2C transactions and transactions involving individuals who have opted into RO e-Factura. Businesses should check their invoicing logic, customer identification fields and register-verification processes to ensure that invoices are treated correctly under the updated rules.
The amendments are introduced by Law No. 88/2026, published in the Romanian Official Gazette on 29 May 2026, and will enter into force on July 1, 2026.
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