After almost a year of successive delays, the obligation for natural persons working under a personal numerical code (CNP) to use the RO e-Factura system has been completely eliminated. The news is good for collaborators, but it also has a direct effect on the companies working with them.
What Law 88/2026 provides
Law no. 88 of May 29, 2026, published in the Monitorul Oficial (Official Gazette) no. 459 on the same day, approves with amendments Government Emergency Ordinance no. 128/2024. Two changes matter:
- Suppliers and providers who identify fiscally through their personal numerical code no longer have the obligation to comply with the provisions regarding the transmission of invoices in the RO e-Factura system — specifically art. 5, art. 9¹, art. 10 para. (1) and art. 10¹ para. (2).
- Individual farmers who apply the special regime for farmers provided for in art. 315¹ of the Codul fiscal (Tax Code) no longer have the obligation to use the national RO e-Factura system.
Use of the system remains possible, but becomes optional. Those who no longer have the obligation or simply no longer wish to use it can request removal from the RO e-Factura registers.
Who specifically benefits
The targeted category is that of persons who obtain income from copyrights and independent activities carried out on the basis of the CNP: journalists, writers, translators, artists, content creators, influencers. To these are added individual farmers in the special regime.
For them, the obligation meant registration in the system, a digital certificate, adapting the invoicing method, and the risk of fines for delay — costs disproportionate to the volume of invoices issued.
How we got here
The path was winding. Through OG (Government Ordinance) no. 6/2026, the deadline for the mandatory transition of natural persons performing economic activities based on the CNP to RO e-Factura had been postponed to June 1, 2026. Law 88/2026 was published on May 29 — two days before that deadline — and eliminated the obligation altogether.
In practice, many of those who had already prepared for June 1 found that it was no longer necessary.
What DOES NOT change for companies
Here is the part that many entrepreneurs misread. The law does not relax the e-Factura regime for companies.
- Companies, PFAs, and individual enterprises identified by a tax identification code remain fully obliged to transmit invoices through RO e-Factura.
- The transmission deadline remains 5 business days from the date of issue, but no later than 5 business days from the deadline provided by the Codul fiscal for issuing the invoice.
- The obligation applies to both B2B and B2C relationships.
- It also remains extended to invoices issued to non-resident taxable persons registered for VAT purposes in Romania.
- Sanctions for failure to transmit on time remain in place, differentiated by categories of taxpayers.
What to do if you work with collaborators using CNP
The change affects your document reception flow, even if it doesn't change your own obligations.
- Stop waiting for these collaborators' invoices in the SPV (Private Virtual Space). They will come via e-mail or on paper, as before.
- Adjust your internal reception and archiving procedure. If you built a flow that assumed all invoices enter through the SPV, you now have two parallel channels.
- Check with your accountant how document matching is done at the end of the month. The absence of an invoice from the SPV no longer automatically means the supplier is late.
- Inform your collaborators. Many have not found out that the obligation has disappeared and continue to struggle with a system they no longer need.
- If you have collaborators who have already registered voluntarily, tell them they can request removal from the register — or that they can stay, if they find it more convenient.
A word about PFA versus CNP
The distinction that matters is between tax identification through CNP and that through a tax identification code (CIF). A collaborator who has a PFA with a CIF remains obligated. One who invoices based on the CNP, from copyrights or independent activities, does not.
If you have both types of collaborators in your portfolio — which is common in agencies, media, and IT — it is worth making a clear list, so you know from whom to expect the invoice through the system and from whom not.
Article prepared based on Law no. 88/2026, published in the Monitorul Oficial no. 459 of May 29, 2026. Does not constitute tax advice.