Fiscal subject related
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 transforms the traditional fiscal receipt into a digital document, introducing:
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QR codes on receipts,
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Unique receipt identification numbers,
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Automatic data transmission from cash registers to ANAF.
Receipts will also include additional details such as date, time, cash register series, and may include the customer’s tax ID upon request. The QR code structure will be defined by ANAF within 45 days of the law’s entry into force.
Businesses will be required to adapt their systems and start transmitting updated data by November 1, 2026.
The reform aligns cash register rules with Romania’s broader digital tax systems, including RO e-Factura, aiming to:
- Integrate fiscal devices into national IT monitoring systems,
- Update XML reporting structures,
- Reduce administrative burdens and streamline interactions with Tax Authorities.
New rules for issuing receipts:
- Electronic receipts will be allowed (no mandatory printing for card payments or certain automated systems like vending machines),
- The concept of “generating” a receipt is introduced, replacing strict printing requirements in some cases,
- Receipts must include new elements such as receipt identification numbers and beneficiary tax IDs.
The draft also introduces several technical changes:
- Mandatory QR code on receipts,
- Use of SHA-2 encryption for electronic journal data,
- Automatic Z-report issuance enforcement within 24 hours,
- Enhanced tracking of receipts that include customer tax IDs,
- Updated content requirements for receipts across sectors (e.g. taxis, foreign exchange, airport shops).
Shorter data retention and updated classifications:
- Retention period for fiscal records (special register, Z reports, fiscal memory) reduced from 10 years to 5 years,
- NACE codes updated to align with the new Rev. 3 classification,
- New requirements for service providers maintaining fiscal devices (including updated activity codes and staffing conditions).
New compliance and reporting obligations:
- Businesses must transmit updated XML data files to ANAF systems,
- Daily reports must include more detailed information, including totals and VAT linked to receipts with customer tax IDs,
- In case of loss or damage to fiscal records, companies must notify authorities electronically and reconstruct documentation.
Romania’s reform represents a significant shift toward full fiscal digitalization, combining:
- digital receipts,
- real-time reporting,
- reduced paperwork.
Businesses must prepare for system upgrades, new data requirements, and closer integration with ANAF systems ahead of the November 2026 deadline.
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