Summary
- From 1 July 2026, suppliers issuing B2C invoices to natural persons who do not provide a TIN are no longer required to report via RO e‑Factura. [1stopvat.com]
- A placeholder code of 13 zeros replaces the beneficiary tax ID field in such invoices. [1stopvat.com]
- If a customer provides a firm TIN in a retail sale, the supplier must issue an e‑invoice; failure triggers a 15% penalty on invoice value. [1stopvat.com]
Extended article
Law No. 88/2026 (published 29 May 2026) amends the RO e‑Factura framework. A supply to a natural person is treated as B2C where the customer does not provide a tax identification code or uses their personal ID number (CNP). In such cases, transmission via RO e‑Factura is generally no longer mandatory — unless the individual is voluntarily registered in the optional RO e‑Factura Register. Taxpayers can request removal from mandatory/optional registers, effective the first day of the following month. The general deadline for transmission to the Virtual Private Space (SPV) is 5 business days from invoice issuance. [1stopvat.com], [snitechnology.net]
Sources:
- 1stopVAT – Romania B2C rules
- SNI Technology
- Fiscal Solutions [1stopvat.com]
- [snitechnology.net]
- [fiscal-req…ements.com]
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