Regulatory updates - Romania

On May 29, 2026, Romanian legislators published Law No. 88/2026, introducing amendments to the RO e-Factura system, primarily addressing transactions with private individuals. Under the new context, a transaction is classified as B2C when the customer is a natural person who either does not provide a tax identification code or identifies themselves using their personal identification number (CNP).

Where no tax identification code is provided, suppliers must use a standardized 13-zero code as a substitute in the beneficiary identification field. This establishes a uniform approach for cases in which the customer is a private individual who does not wish to, or is not required to, provide fiscal identification data.

Romanian businesses issuing invoices to private individuals falling under these new B2C conditions will no longer be required to transmit those invoices through the RO e-Factura system. The only exception is if an individual customer has optionally chosen to be in the RO e-Factura Register.

Businesses that no longer fall within the mandatory scope (e.g. serving predominantly private individuals) may also formally request removal from the mandatory or optional RO e-Factura registers, with deregistration taking effect from the first day of the following month. The amendments enter into force on July 1, 2026.

On May 18, 2026, the Romanian Ministry of Finance’s Budget-Finance Committee announced its unanimous support for a legislative amendment directly impacting the RO e-Factura system and taxpayers obligated to make use of the system.  

With the new amendment, individuals using a CNP would no longer be required to use the system but could do so optionally. Individual farmers under the special farmers' regime and foreign cultural institutes and centers in Romania would be exempt from mandatory e-invoicing.  

Taxpayers who no longer need or want to use the system could request removal from RO e-Invoice registers. The legislation still allows taxpayers continued use of the system voluntarily, however.  

These amendments aim to maintain the objectives of digitalization and fiscal transparency, while avoiding the introduction of disproportionate administrative burdens for individuals or small-scale economic activities.

Romania's tax authority, ANAF, has published Order No. 378/2026, amending the procedures for registration in the mandatory RO e-Invoice Register. The order introduces notable changes including a restructured Form 082, which now serves as both a registration and deregistration request, and novel registration data monitoring taxpayer participation.

The updated Form 082 applies to entities not already enrolled in the RO e-Invoice system, such as associations, foundations, non-profit organizations, and more not registered for VAT purposes, as well as individual farmers applying the Special Regime under the Fiscal Code. The scope also includes suppliers and service providers identified for tax purposes by CNP, such as sole traders and authorized natural persons.

Two key deadlines apply. CNP-identified individuals already conducting economic activities must submit Form 082 no later than May 26, 2026. Mandatory registration takes effect from June 1, 2026, which is the date from which full e-invoicing obligations apply to this category. Those beginning new economic activities on or after June 1, 2026, must register before commencing operations and will be entered into the register within three working days of their request.

For applicable taxpayers, Form 082 must be filled out using ANAF's dedicated online tool and submitted digitally through the tax authority's electronic portal.