Romania Gazettes Law Amending National E-Invoicing Provisions

The Romanian Official Gazette May 29 published Law No. 88/2026, amending provisions on the national RO e-Invoice system. The law includes measures: 1) treating supplies of goods or services to individuals as business-to-consumer (B2C) transactions if they don’t provide a tax identification code, or if they use a personal identification number, unless registered in the optional RO e-Invoice Register, and requiring invoices issued to them to use a code of 13 zeros; 2) specifying that taxable persons in Romania supplying goods or services to such individuals aren’t obligated to transmit the invoices issued to them through the RO e-Invoice system, ...