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 âŹ500,000) 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 [âïž].
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.Â
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.
