- Law No. 88/2026 (published in Monitorul Oficial 459, 29 May 2026) approves OUG 128/2024 and makes RO e-Factura optional for individuals identified only by CNP (personal identification number), special-regime farmers, and foreign cultural institutes, with an opt-in/opt-out registration mechanism. [legislatie.just.ro], [revo | PDF]
- The law modifies the B2C identification rules: Supplies to individuals who do not identify with any fiscal code (or opt to use their CNP) are treated as B2C, unless the beneficiary is registered in the optional RO e-Factura Registry. A 13-zero code replaces the fiscal ID in such cases. [legislatie.just.ro]
- Operational action: Reassess which counterparties remain in scope. Update master data and onboarding for newly optional entities; confirm whether trading partners stay registered before relying on RO e-Factura delivery. [revo | PDF]
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