Does e-Factura apply to sales to individuals?

Yes. From 2026 the obligation also covers B2C: invoices to individuals are in scope for e-Factura and are submitted to SPV.

What identification do I use for individuals?

The identification data allowed for individuals under ANAF rules, with no tax ID. Fields must be configured correctly for CIUS-RO validation.

How do I handle the fiscal receipt relationship?

Cash-register sales have rules on issuing an invoice on request and reporting. Check your POS + invoice flow to avoid double reporting.

How do I manage high volumes of B2C invoices?

Through automation: Azuvio generates and submits B2C invoices to SPV automatically, integrated with the POS and e-commerce, with status tracking.

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ANAF · 7 min

e-Factura B2C in 2026: invoices to individuals, explained

From 2026, the e-Factura obligation also covers B2C sales — to individuals. This changes how you issue and submit invoices in retail, e-commerce and consumer services.

This guide explains what changes for B2C, how to identify an individual customer and how to automate SPV submission at high volume.

How to handle B2C invoicing

What e-Factura B2C means in practice
Invoices issued to individuals are in scope for e-Factura and are submitted to SPV. At high volumes (retail, e-commerce), manual submission becomes impossible — you need automation.
Identifying the individual customer
For B2C you use the identification data allowed for individuals under ANAF rules, with no tax ID required. Configure the fields correctly to pass CIUS-RO validation.
Relationship with the fiscal receipt
Cash-register sales have specific rules for issuing an invoice on request and for reporting. Check your flow (POS + invoice) to avoid double reporting or a missing invoice.
Automate at scale with Azuvio
Azuvio automatically generates and submits B2C invoices to SPV, with CIUS-RO validation and status tracking, integrated with the POS / e-commerce. High volume is no longer a problem — submission is instant and controlled.

Bottom line

e-Factura B2C moves consumer invoicing into the same regime as B2B. High-volume companies gain the most from automation: without it, manually submitting thousands of invoices is impossible.

Last updated: 2026-07-07

Frequently asked

Does e-Factura apply to sales to individuals?: Yes. From 2026 the obligation also covers B2C: invoices to individuals are in scope for e-Factura and are submitted to SPV.
What identification do I use for individuals?: The identification data allowed for individuals under ANAF rules, with no tax ID. Fields must be configured correctly for CIUS-RO validation.
How do I handle the fiscal receipt relationship?: Cash-register sales have rules on issuing an invoice on request and reporting. Check your POS + invoice flow to avoid double reporting.
How do I manage high volumes of B2C invoices?: Through automation: Azuvio generates and submits B2C invoices to SPV automatically, integrated with the POS and e-commerce, with status tracking.