Romania — Efactura scope law 88

Romania's Law No. 88/2026 (Monitorul Oficial No. 459, 29 May 2026) narrows the scope of the mandatory RO e-Factura system: individuals identified only by personal numeric code (CNP), copyright-income earners, farmers under the special VAT regime, and foreign cultural institutes are no longer required to transmit invoices through RO e-Factura and may instead opt in voluntarily. The law also clarifies B2C reporting where the customer gives no tax ID or identifies by CNP.