Fiscal subject related
Tipping means any amount of money voluntarily offered by the customer, in addition to the value of the delivered goods or services provided by economic operators carrying out activities corresponding to NACE codes: 5610, "Restaurants" and 5630, "Bars and other beverage serving activities". These new rules regarding the tip will stay in force for the above-mentioned business codes.
As for the declaration of taxes, the tax is declared using the form D100, "Declaration on payment obligations to the state budget—a tax on income from other sources.
In the event of failure to comply with the provisions related to tipping, it will be considered non-compliance with the regulations and sanctioned with a fine between 2,000 lei and 4,000 lei (approximately a little over 800 EUR) according to the current rules. For the economic operators provided, the tip received from customers is highlighted on the fiscal receipt, regardless of the method of collecting it.
Economic operators have the obligation to hand over to the customer a payment note before issuing the fiscal receipt, in which fields are provided for the customer to choose the level of tips offered, between 0% and 15% of the consumption value.
The bill must also contain another field in which the customer can enter the amount offered as a tip, in absolute value, if he chooses this way of determining the amount of the tip granted. Economic operators are prohibited from making the supply of goods or services conditional on tipping in any form since tips are always optional and giving tips depends on the customers' choice.
Other news from Romania
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
VIDA regulation adopted—what does that mean for business?
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Romania's recent new fiscal receipt issuance update—small retailers’ point of view

Romania now allows businesses to provide printed fiscal receipts for card payments only upon customer request, while printed receipts remain mandatory for other payment types. Despite this change, many small retailers plan to continue issuing printed receipts to avoid operational challenges and maintain customer trust. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Cash receipts and payment limits in Romania in 2025

Starting January 1, 2025, Romania will enforce stricter cash transaction limits and impose significant fines for non-compliance, including a 25% penalty on amounts exceeding the daily ceilings. Read more
Romania exempts vending machines that meet a particular condition from electronic cash register requirements.

Romania's new Law No. 317/2024 exempts vending machines that operate exclusively on card payments from the requirement to have electronic fiscal cash registers. Read more