Romanian e-Factura rules eased for B2C transactions
Bucharest, 1 July 2026 – Since 1 July 2026, eased Romanian e-Factura rules
apply to sales to consumers. Law 88/2026, published on 29 May 2026, makes RO e-Factura reporting
optional for part of B2C transactions.
What is changing
A sale to a natural person counts as B2C when the customer does not provide a VAT
identification number, or is identified only by a personal identification number (CNP). Where no
VAT number is provided, businesses now use a standard placeholder code of 13 zeros instead of a
real number. For this category, mandatory transmission through RO e-Factura is no longer required,
unless the customer voluntarily registers in an optional register. The law also applies to
individuals identified only by CNP, special-regime farmers, and foreign cultural institutes, who
can register or deregister through an opt-in/opt-out system.
Why this matters
The relaxation mainly affects retail, hospitality and e-commerce: sectors with a high volume of
transactions with private customers who have no VAT number. For these businesses, part of the
administrative burden imposed by the original, stricter B2C obligation now falls away.
What it means
Romania has been an international frontrunner in mandatory e-invoicing through its national
e-Factura system, including for B2C. This adjustment shows that governments frequently ease
requirements after the initial rollout phase once they prove unnecessarily burdensome in practice.
For businesses active in Romania, or considering expanding there, this is a signal that B2C
reporting rules are still evolving and should be checked periodically.
Broader context
The change fits a broader pattern of countries extending some form of e-reporting to B2C
transactions alongside B2B, often followed by adjustments once practice shows the original scope
was too broad. Dutch and Belgian businesses with Romanian operations should have their invoicing
software checked for correct handling of the new placeholder code and the opt-in/opt-out register.
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