Romania Clarifies RO e-Factura Rules from July 2026

From July 1, 2026, Romania's RO e-Factura system enforces timely invoice submission with penalties for non-compliance, while clarifying B2C transactions. Consumer invoices simplify requirements, exempting registration unless voluntarily chosen.

Romania introduced further changes to its RO e-Factura system from July 1, 2026. The changes mainly concern invoices issued to private individuals and the application of penalties for non-compliance.

Invoices that fall within the mandatory RO e-Factura system must generally be transmitted within five working days of their issue date or the applicable legal invoicing deadline.

Failure to submit invoices on time may result in fines based on the taxpayer’s category:

• Large taxpayers: RON 5,000–10,000 (~EUR 955-1900)
• Medium taxpayers: RON 2,500–5,000 (~EUR 478-955), and
• Other legal entities and individuals: RON 1,000–2,500 (~EUR 190-478).

For mandatory B2B transactions, issuing or receiving an invoice outside the RO e-Factura system may also lead to a penalty equal to 15% of the invoice value.

Law No. 88/2026 clarifies how transactions with private individuals are treated.

A transaction is considered B2C when the customer:

• does not provide a tax identification number, or
• identifies themselves using their Romanian Personal Numerical Code, known as the CNP.

Invoices issued to these private individuals generally do not have to be transmitted through RO e-Factura, unless the individual has voluntarily registered in the relevant RO e-Factura register.

When the consumer does not provide tax identification information, the invoice should include a standard identification code consisting of 13 zeros.

These changes reduce the administrative burden connected with consumer invoices while preserving the mandatory RO e-Factura rules for relevant B2B transactions.