The immediate impact on the activities of independent taxpayers is the removal of the obligation to report through the RO e-Invoice system for certain categories of individuals who identify exclusively through their Personal Identification Number (CNP). Through Law No. 88/2026, published in the Official Gazette No. 459 of 29 May 2026, Government Emergency Ordinance No. 128/2024 was approved, eliminating the obligation that was scheduled to enter into force on 1 June 2026.
Thank you for reading this post, don't forget to subscribe!The main beneficiaries of this amendment are professionals earning income from copyright royalties and independent activities, including journalists, writers, translators, artists, content creators, and influencers. Individual farmers operating under the special VAT scheme also remain outside the scope of mandatory electronic reporting, as they already benefit from specific commercial traceability mechanisms. The exemption is further extended to foreign cultural institutes and cultural centers operating in Romania under intergovernmental agreements.
For companies issuing invoices to these categories of beneficiaries, the new fiscal framework clarifies the treatment of such transactions. Transactions involving individuals who do not provide a tax identification number or communicate only their CNP are officially classified as B2C (Business-to-Consumer) operations. In these situations, the invoice will include a standard code consisting of thirteen zeros instead of the beneficiary’s tax identification number.
The use of the RO e-Invoice system in transactions with individuals remains possible only if those individuals have voluntarily registered in the optional RO e-Invoice Register.
The law also introduces a simplified procedure for deregistration from the RO e-Invoice registers. Taxpayers who no longer fall within the scope of the obligation may request removal from the register, with the deregistration taking effect from the first day of the month following the submission of the request.
At the same time, the legislative act includes a social support measure allowing social assistance cards issued to persons at risk of poverty or social exclusion, which expire by 31 March 2027 and have a remaining balance below RON 10, to be replaced upon the beneficiary’s request without losing the available funds.
Key Changes at a Glance
- Removal of the RO e-Invoice obligation for individuals who use only their CNP within certain professional categories.
• Automatic classification as B2C transactions for sales made to individuals without a tax identification code.
• Use of a standard code consisting of thirteen zeros on invoices issued to such beneficiaries.
• Continued reporting through RO e-Invoice only for individuals voluntarily registered in the optional register.
• Possibility to deregister from the RO e-Invoice registers effective from the month following the request.
• Replacement of social assistance cards with balances below RON 10 that expire by 31 March 2027, upon the beneficiary’s request.