Is e-Factura still mandatory for invoices issued to private individuals?

The obligation existed, was widely announced, and was then removed before it took effect. Most indexed articles were written while it still stood, so they describe a rule that no longer exists.

Short answer

No. The obligation to transmit invoices issued to private individuals through RO e-Factura was removed.
It was removed by Law 88/2026, published in the Official Gazette on 29 May 2026.
From 1 June 2026, transmitting such invoices through the system is optional.
Invoices issued to taxable persons — B2B — remain mandatory in the system, unchanged.
The duty to issue an invoice to an individual on request remains as set out in the Fiscal Code.

What the law says

Law 88/2026, published on 29 May 2026, removed the e-Factura transmission obligation for invoices issued to private individuals.
Form 082, used to opt into transmitting such invoices, had a filing deadline of 26 May 2026 under ANAF Order 378/2026.
For invoices to individuals, the customer was identified by personal ID number or by a generic code, depending on their consent.
The B2B regime was untouched by this change: the obligation and the five-working-day deadline remain in force.
Anyone already transmitting such invoices may continue: the system became optional, not prohibited.

Practical examples

A practice invoicing services to an individual issues the invoice normally, with no obligation to upload it.
An online shop selling to both companies and individuals must transmit only the B2B invoices.
A company that had filed form 082 and set up transmission may keep the flow if it is useful for archiving.
An invoice issued to an individual on 10 June 2026 attracts no penalty if it never reaches the system.

Common mistakes

Following an article written before 29 May 2026, which presents the obligation as being in force.
Extending the removal to B2B, which was untouched and remains fully mandatory.
Collecting personal ID numbers from customers for an obligation that no longer exists, with needless data-protection risk.
Confusing the duty to transmit through the system with the duty to issue the invoice, which is unchanged.

How 4conta helps

4conta separates the two flows by customer type: invoices to taxable persons go to RO e-Factura automatically, while invoices to individuals are issued without transmission unless you ask otherwise. There is no per-invoice manual decision.

If you prefer to transmit invoices to individuals as well, for archiving purposes, that is a single setting — without collecting extra personal data where it is not needed.