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Romania: Amendments to e-invoicing rules for B2C transactions

Law No. 88/2026 published on May 29, 2026

July 28, 2026

Law No. 88/2026, amending the e-invoicing rules to clarify that a transaction is treated as business-to-consumer (B2C) when a private individual does not provide a tax ID or uses a personal identification number (CNP), was published on May 29, 2026.

The law requires invoices issued without a customer tax ID to use a placeholder code of 13 zeros and generally exempts such B2C invoices from RO e-Factura reporting unless the customer is registered in the optional system. Taxpayers may also request removal from mandatory or optional RO e-Factura registers, effective from the first day of the following month.


For more information, contact a KPMG tax professional in Romania:

Vlad Craciun | vcraciun@kpmg.com

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