- Romania’s Law No. 88/2026 clarifies RO e-Factura rules for invoices to individuals and register participation.
- Private-person transactions are treated as B2C when no tax ID is provided or when the individual uses a personal identification number, unless they are in the optional RO e-Factura Register.
- If an individual provides no tax identification code, invoices must use 13 zeros as a substitute code.
- These B2C invoices generally do not need to be transmitted through RO e-Factura unless the customer is registered in the optional register.
- Businesses can request removal from RO e-Factura registers if no longer required to use the system; the law takes effect on July 1, 2026.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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