From 1 January 2026, all Romanian businesses, including companies, PFAs and individual enterprises, must have an active bank or Treasury account and accept electronic payments such as cards and app-based transfers, regardless of their turnover. Cash-only operations will be treated as high-risk, and failing to comply can lead to fiscal inactivity and the loss of VAT and invoicing rights.
Romania: New Payment and Banking Rules from January 1, 2026
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Romania
Author: Ivana Picajkić
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Fiscal subject related
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3272
Content accuracy validation date:
20.01.2026
Content accuracy validation time:
08:17h
Romania is forcing a shift away from cash and toward traceable electronic payments.
From January 1, 2026, all businesses, including companies, PFAs (self-employed individuals) and individual enterprises, must operate through bank accounts and accept electronic payments.
From January 1, 2026:
All legal entities, PFAs and individual enterprises must:
- Have at least one payment account in Romania or at the State Treasury,
- Keep this account active for the entire duration of their activity.
A payment account means a bank account or Treasury account used to receive and make payments.
If you do not have a payment account:
You can be declared fiscally inactive by the tax authority. This can block VAT deductions, invoicing rights, and business operations.
From January 1, 2026, all traders registered in the Trade Register must accept modern means of payment, including:
- Debit cards,
- Credit cards,
- Prepaid cards,
- App-based bank transfers (account-to-account payments, QR apps, wallet apps, etc.).
This applies to:
- Companies,
- PFAs,
- Individual enterprises,
- Any trader selling goods or services.
Until now, card acceptance was mandatory only if sales exceeded 50,000 lei (9.825 EUR). That rule is deleted.
From 2026:
Every trader must accept electronic payments, no matter how small the turnover.
Even small shops, market sellers, service providers, and freelancers must accept non-cash payments.
A trader does not have to accept cards or electronic payments only if:
All collections and payments are done exclusively by bank transfer.
This is rare in retail and service activities and mostly applies to B2B invoicing-only businesses.
What counts as “modern means of payment”?
The law defines modern payments as:
- Cards (debit, credit, prepaid),
- Apps and solutions that initiate bank-to-bank payments (e.g. mobile banking apps, QR payments, instant transfers).
So POS terminals, mobile POS, QR codes and banking apps are all valid.
The tax authorities will use:
- Whether you have a bank account,
- Whether you accept electronic payments.
as risk indicators for audits and compliance monitoring.
Cash-only businesses will be considered high-risk.
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