Fiscal subject related
Just a few days ago, Romanian Government approved a new Emergency Ordinance suspending sanctions for traders who issue fiscal receipts without the mandatory QR code and related fiscal information. This suspension of fines will last until November 1, 2026, providing businesses with additional time to meet the technical and legal requirements. According to reports from Romania, this decision reflects ongoing challenges in implementing the QR code system nationwide.
The official reasoning behind the suspension highlights the necessity to allow distributors and service providers of fiscal cash registers to update their software, obtain the necessary technical approvals, and roll out these updates across an estimated 900,000 fiscal devices. Profit.ro and noabiz.ro emphasize that the suspension of fines, which range between 2,000 and 4,000 lei as previously mandated, relieves businesses from immediate financial penalties but does not remove the legal obligation to issue receipts containing QR codes.
While the requirement to include the QR code on fiscal receipts remains in force, enforcement through penalties has been paused until the technical infrastructure supporting this obligation is fully operational. The QR code must contain specific data elements, including the beneficiary’s fiscal identification number, a unique receipt number, and the fiscal serial number of the cash register, to grow tracebility and fiscal compliance.
This measure builds on earlier legislation aimed at increasing transparency in retail sales by using fiscal electronic cash registers. The previous suspension, issued through Ordonanța de Urgență nr. 125/2024, extended the grace period until September 1, 2025, but this deadline has now passed. It was reported that the new ordinance further defers fines until November 2026, offering businesses more time to technically comply with the mandate.
Other news from Romania
New event was created: Join our free webinar: Upcoming Changes and Fiscalization Status in: Belgium, Hungary, Romania
From e-receipts, QR codes and cloud-based systems to mandatory e-invoicing, Europe is entering a new phase of digital tax compliance. Hungary, Romania, Belgium and Croatia are introducing major fiscalization updates that will directly impact retailers, POS vendors and software providers across the region. In this webinar, we’ll break down the current landscape and upcoming changes across the... Read more
Romania Updates RO e-Invoice Registration Rules
Romania
Author: Ivana Picajkić
Romania has proposed updated RO e-Invoice registration rules, introducing new Form 082 for both registration and deregistration. The changes expand obligations to non-profits, political and religious organisations, special-regime farmers, and certain CNP-identified individuals, with key deadlines in 2025 and 2026. Romania’s tax authority, ANAF, has proposed updated rules for registration in... Read more
Romania Proposes Fiscal Cash Register Reform and Digital Receipt System
Romania
Author: Ivana Picajkić
Overall, the changes aim to integrate fiscal devices with national IT systems, reduce administrative burdens, and strengthen compliance through increased transparency and automation. Romania is preparing a major reform of its fiscalization system through a draft Government Decision that introduces digital tax receipts, enhanced reporting, and simplified compliance rules for businesses. The reform... Read more
Romania Updates Pre-filled VAT Return Forms after VAT Rate Changes
Romania
Author: Ivana Picajkić
Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework. Romania’s tax authority (ANAF) is updating its pre-filled VAT return form... Read more
Romania Softens RO e-TVA Rules After Business Concerns
Romania
Author: Ivana Picajkić
Romania has limited the enforcement role of the RO e-TVA system through Emergency Ordinance No. 13/2026, removing the legal basis for automatic compliance notices and making the system informational only. While digital reporting obligations like SAF-T, e-Factura, and VAT returns remain unchanged, audits and penalties must now follow standard procedures rather than automated discrepancies. Romania... Read more
Romania: Exceptions to Cash Register Requirements in 2026
Romania
Author: Ivana Picajkić
A fiscal cash register is required for sales to final consumers paid in cash or by card at the place of sale, while businesses receiving payments exclusively by bank transfer or selling only to companies may issue fiscal invoices instead. Under GEO 28/1999, numerous exemptions apply (e.g., transport, liberal professions, utilities collection, vending machines, and certain services), but when cash... Read more
Overview of Romania’s Tax Inspections (ANAF Inspections)
Romania
Author: Ivana Picajkić
Before a tax inspection begins, the tax authority must notify the taxpayer in writing at least 30 days in advance for large taxpayers and 15 days for others, and the inspection may only cover taxes and periods still within the statutory limitation period. During the inspection, taxpayers have extensive rights (including postponement, information, and professional assistance) and clear obligations... Read more