e-Factura B2C: Obligations for Sales to Individuals

Since 1 January 2025, the e-Factura obligation has extended to sales to individuals (B2C), not just B2B. In practice, the same invoices you used to issue to final consumers now also have to be transmitted through ANAF’s e-Factura system.

What changes compared to B2B

The mechanism is identical — the invoice is transmitted to SPV in structured format. The difference is in identifying the buyer:

• if the individual gives you their CNP (or other data), you use it as with any client;
• if it’s an unidentified consumer, a code made up of 13 zero digits is used instead of the identification code. This way you can issue e-Factura without asking for personal data the client doesn’t want to give.

What remains mandatory on the invoice

All the mandatory elements apply to B2C as well: consecutive series and number, description of the products, VAT rate and amount, total payable. See also the general guide to e-Factura.

Watch out for the cash register

e-Factura B2C does not remove the cash register obligation where it exists. These are obligations that can coexist — check the rules specific to your activity.

How facturifirma helps

In facturifirma you issue e-Factura B2C just as simply as B2B: for an individual client without a tax code, the app handles the unidentified-consumer code, builds the compliant XML and sends it to SPV. You then track the status (accepted/rejected) directly from the app.