Last May, the Romanian Parliament adopted Law No. 88/2026, introducing amendments to the national Ro e-Factura system, updating the rules for reporting of B2C transactions. New rules have updated the requirements under which the supplier that makes a B2C supply is obliged to report the transaction in the e-invoicing public system.
The administrative burden concerning B2C e-invoicing obligations for SMEs and microbusinesses that mainly make B2C supplies became overwhelming and expensive. The above-cited law “revised” the concept of B2C e-invoicing reporting obligation.
In alignment with the amended rules, supplies of goods or services to an individual are treated as B2C where the customer either does not provide a tax identification code or chooses to identify themselves using their personal identification number, known as CNP.
In transactions where the consumer doesn’t provide the supplier his/hers TIN, the supplier isn’t obliged to report an e-invoice to the e-Factura system.
Rules for B2C invoices
From July 1, 2026, suppliers that issue invoices to natural persons that aren’t individualized by TIN are no longer required to report invoices through the RO e-Factura system.
In the invoice fields that are intended to identify the individual beneficiary, a standard code of 13 zeros can be used.
There are exceptions to the new rule shared above.
Transmission of the invoice to the RO e-Invoice system is mainly mandatory if the natural person(freelancer, liberal professional) is registered in the RO e-Invoice system; then the transaction is treated as B2B, and the invoice reporting remains mandatory.
From July 1, 2026, for retail B2C sales where the customer shares the TIN of his firm to be included in the fiscal receipt, the supplier needs to issue an e-Invoice for this transaction. If the transaction isn’t registered in the system and the e-invoice hasn’t been issued, the retailer could face a penalty of 15% of the invoice value.
Invoice reporting
General deadline for transmission of the invoice data to the Virtual Private Space(SPV) is 5 business days from the invoice issuance date. The invoices should be archived according to the law.