Romania clarifies RO e-Factura rules for B2C transactions
Romania's Law No. 88/2026 clarifies when B2C invoices must go through RO e-Factura. Suppliers use a 13-zero placeholder for customers with no tax ID and can skip transmission unless the customer is in the optional register.
Romania has clarified its RO e-Factura rules for business-to-consumer transactions under Law No. 88/2026. Invoices to private individuals use a standard placeholder code when no tax ID is provided, and transmission through RO e-Factura is generally not required unless the customer is in the optional register.
Romania’s Law No. 88/2026 has clarified how RO e-Factura applies to B2C transactions involving private individuals.
When a sale counts as B2C
A transaction is treated as B2C if the customer provides no tax ID or uses their personal ID number (CNP). In these cases, Romanian suppliers must use a standard placeholder code of 13 zeros on the invoice.
Transmission requirements
Suppliers generally no longer need to transmit B2C invoices through RO e-Factura, unless the customer is in the optional register. This simplifies compliance for routine consumer sales.
Register removal
Taxpayers can request removal from mandatory or optional RO e-Factura registers. Any removal takes effect from the first day of the next month.