Romanian e-invoicing simplification for B2C sales takes effect
Bucharest, 1 July 2026 – While most European countries keep expanding their e-invoicing obligations, Romania is moving the other way for consumer sales. The Romanian e-invoicing simplification, set out in Law 88/2026 (published 29 May 2026), removes the reporting requirement for B2C invoices issued to individuals who do not provide a tax identification number. For companies selling from the Netherlands or Belgium into Romania, this directly reduces administrative overhead.
What exactly changes
Since early 2025, Romanian sellers also had to report B2C transactions through ANAF’s national RO e-Factura system. Law 88/2026 partly reverses this: a supply to a natural person is treated as B2C as soon as the customer does not provide a tax identification code or only uses their personal ID number (CNP). In those cases, transmission via RO e-Factura is no longer mandatory, unless the individual has voluntarily registered in the optional RO e-Factura register. As a placeholder for the missing tax ID, the system now uses a fixed code of thirteen zeros in the beneficiary field.
The exception still applies
If a customer does provide a valid tax ID during a retail transaction, an e-invoice remains mandatory. Failure to issue one triggers a 15 percent penalty on the invoice value. The general deadline for transmission to ANAF’s Virtual Private Space (SPV) stays at five business days from issuance. Businesses can also request removal from the mandatory or optional register, effective the first day of the following month.
Why this matters beyond Romania
RO e-Factura runs on Romania’s own national system rather than the Peppol network, which makes it a different model from, say, Belgium or France. Still, the simplification is relevant for Peppol.now readers: it shows that member states actively adjust their rules based on practical experience after the first implementation wave, rather than only ever expanding obligations. For finance teams invoicing internationally, it is a concrete reminder to keep verifying per-country invoicing rules by customer type, rather than assuming one uniform EU-wide approach.
Context: the broader European trend
The general direction within the EU is toward more digital reporting obligations, driven by the ViDA package (VAT in the Digital Age), which prepares member states for mandatory digital reporting of cross-border B2B transactions from 2030. Romania actually got ahead of this by making B2C sales reportable through RO e-Factura from early 2025, going further than what ViDA itself requires for B2C. The Romanian e-invoicing simplification of July 2026 therefore mainly corrects Romania’s own, stricter national choice, not an EU-wide requirement. That distinction matters for businesses assuming that a tightening of rules in one country automatically carries over elsewhere: national regimes, even within the EU, keep differing at the detail level.
For e-commerce businesses and retailers selling from the Netherlands or Belgium to Romanian consumers, the change concretely means less administrative processing for anonymous till sales and online orders without a completed tax ID field, while the obligation for business customers with a valid tax ID remains unchanged. Companies serving both customer types should configure their invoicing system to automatically detect whether a tax ID was provided, so the correct reporting route is followed.
When in doubt about the correct invoicing address or channel per country, always check current rules, for example via the overview of e-invoicing recipient addresses per country on Peppol.nu, and compare internationally active service providers via the Peppol.nu comparison tool. The Romanian e-invoicing simplification is a useful reminder that it pays to keep tracking national rules actively, even after a mandate has already taken effect.
