Romania Simplifies RO e-Factura E-Invoicing Rules for B2C Transactions

Romania continues to refine its national e-invoicing framework with the publication of Law No. 88/2026. Taking effect on July 1, 2026, the legislation clarifies practical implementation rules for the RO e-Factura system, significantly reducing the administrative burden on businesses issuing invoices to private individuals.

Key Amendments to the RO e-Factura System

The new law introduces several long-awaited clarifications for B2C transactions:

• Clear Definition of B2C Transactions: Under the amended rules, supplies of goods or services to an individual are officially classified as B2C if the customer either does not provide a tax identification code or chooses to identify themselves using their personal identification number (CNP).
• Standardized Substitute Code: In cases where a private individual does not provide a tax identification code, suppliers must use a standardized substitute code consisting of 13 zeros in the beneficiary identification field. This establishes a uniform technical approach for consumers who do not wish to, or are not required to, provide fiscal data.
• Exemption from Mandatory Transmission: Romanian businesses are generally no longer required to transmit B2C invoices through the RO e-Factura system. The only exception is if the individual customer has explicitly opted to join the optional RO e-Factura Register.
• Updated Deregistration Rules: Taxpayers who no longer fall within the mandatory scope (e.g., businesses serving predominantly private individuals), as well as those registered voluntarily, may now formally request removal from the mandatory or optional RO e-Factura registers. Deregistration will take effect on the first day of the month following the request.

Practical Implications for Businesses

Law No. 88/2026 brings welcome relief to suppliers operating in the B2C sector by eliminating the blanket requirement to push all consumer invoices through the national system. To ensure compliance, businesses should update their billing software to accommodate the new 13-zero substitute code and review their customer base to determine if they are eligible to deregister from RO e-Factura entirely.

There’s more you should know about e-invoicing in Romania – learn more about the new and upcoming regulations.