Romania ends grace period for small businesses and clarifies B2C e-invoicing rules
Romania's grace period for small and micro-enterprises expired July 1, 2026. New law clarifies that B2C invoices must be issued outside the RO-eFactura system unless the buyer opts in with a tax ID.
Romania has ended its grace period for small and micro-enterprises, making them subject to full compliance audits and penalties. A new law published May 29, 2026 clarifies that B2C invoices must be issued outside RO-eFactura unless the buyer voluntarily registers with a tax identification code.
Romania’s e-invoicing landscape shifted on July 1, 2026, when the grace period protecting small and micro-enterprises expired. Businesses with annual turnover under €500,000 are now fully subject to compliance audits by the Romanian tax authority (ANAF).
Penalties now in force
Two enforcement measures now apply across all business sizes:
- Failure to submit invoices within the mandatory 5-working-day deadline triggers administrative fines of RON 1,000 to RON 2,500.
- Issuing a B2B invoice outside the official RO-eFactura system incurs a penalty equal to 15% of the invoice value.
B2C transactions clarified
On May 29, 2026, the Romanian Ministry of Finance published Law No. 88/2026 to clarify e-invoicing rules for business-to-consumer transactions. The law defines a B2C transaction as one where an individual does not provide a tax identification code or chooses to identify themselves using only their Personal Numerical Code (CNP).
Under the new framework, Romanian companies must issue invoices to such private individuals outside the RO-eFactura system. The invoice must include a standardized 13-zero code in place of the buyer’s identification information.
The only exception is if the natural person voluntarily opts to register in the RO-eFactura system, in which case the B2C transaction can be processed through the official channel.