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 is collected in exempt activities, a receipt must still be issued to ensure compliance.
Romania: Exceptions to Cash Register Requirements in 2026
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Romania
Author: Ivana Picajkić
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Fiscal subject related
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1183
Content accuracy validation date:
25.02.2026
Content accuracy validation time:
08:21h
A fiscal cash register is required when goods or services are sold directly to individuals (final consumers) and payment is made in cash or by card at the place of sale.
However, a cash register is not required if:
- sales are made only to companies and paid by bank transfer, or
- all payments (from individuals or companies) are received exclusively by bank transfer.
In these cases, a fiscal invoice is issued instead of a fiscal receipt.
According to GEO 28/1999, certain activities are exempt from the obligation to use cash registers, including:
- Agriculture and retail
- occasional sale of own agricultural products in markets,
- sale of newspapers and magazines.
- Transport and tickets
- local public transport and metro (ticket-based),
- railway passenger transport,
- access tickets for shows, museums, fairs, zoos, parking, and gambling.
- Financial and professional services
- insurance, pension funds, and financial intermediation,
- liberal professions operating without a commercial company,
- religious services and sale of religious items.
- Sales and services
- travelling sales and mail-order trade (except home delivery by shops/restaurants),
- installation, repair, and maintenance services at the customer’s home,
- construction and home repair work,
- sale of tourism packages by travel agencies.
- Utilities and collections
- collection of utility payments at the customer’s home (electricity, gas, water, telecom, sanitation, TV, internet, courier services).
- Automated and self-service operations
- gambling machines and parking meters,
- vending machines with built-in payment systems,
- cash & carry self-service trade for registered customers.
For certain exempt activities (such as liberal professions, religious services, home repairs, utilities collection, etc.), if cash is collected without using a fiscal cash register, issuing a receipt is mandatory.
Cash registers are mainly required for retail sales to individuals paid in cash or by card, but numerous exemptions exist. Even when exempt, businesses must issue receipts where required to ensure compliance.
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