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…