Romania: Amendments to e-invoicing rules for B2C transactions
Law No. 88/2026 published on May 29, 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