As of July 1st, 2026, the Romanian electronic invoicing landscape has evolved with the end of the grace period for small businesses and a structural legal framework clarification regarding B2C transactions.
End of the grace period for small and micro-enterprises
First, the temporary grace period shielding small and micro-enterprises (with an annual turnover under €500,000) has officially expired. These smaller taxpayers are now fully subject to compliance audits by the Romanian tax authority (ANAF).
The following enforcement measures now apply to all businesses:
- Failure to submit invoices within the mandatory 5-working-day deadline is subject to immediate administrative fines ranging from RON 1,000 to RON 2,500.
- Issuing a B2B invoice outside the official RO-eFactura system triggers a penalty equivalent to 15% of the invoice value.
New legal framework for B2C transactions
On May 29th, 2026, further to the Ministry of Finance announcement a few weeks earlier supporting a legislative amendment regarding e-invoicing rules for B2C transactions, the Romanian legislators published Law No. 88/2026 [↗︎].
This publication provides legal clarifications on the scope of the e-invoicing obligation and RO-eFactura technical rules in case the transaction is performed with a private individual.
Based on the new legal framework, a B2C transaction is considered realized when an individual does not identify himself to the supplier using a tax identification code, or chooses to identify himself using their Personal Numerical Code (CNP). Therefore, except if the natural person opts to be in the RO-eFactura register, Romanian companies must issue invoices to such private individuals outside of the RO-eFactura system.
The invoice issued by the supplier must, in application of the new legal framework, indicate a standardized 13-zero code as a substitute for the beneficiary identification information.
