- Romania’s Law No. 88/2026 clarifies RO e-Factura rules for B2C transactions involving private individuals.
- A sale is treated as B2C if the customer gives no tax ID or uses their personal ID number (CNP).
- If no tax ID is provided, invoices must use a standard placeholder code of 13 zeros.
- Romanian suppliers generally no longer need to transmit such B2C invoices through RO e-Factura unless the customer is in the optional register.
- Taxpayers can request removal from mandatory or optional RO e-Factura registers, effective from the first day of the next month.
Source: snitechnology.net
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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