Overall, the changes aim to integrate fiscal devices with national IT systems, reduce administrative burdens, and strengthen compliance through increased transparency and automation.
Romania Proposes Fiscal Cash Register Reform and Digital Receipt System
Public
Romania
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
60
Content accuracy validation date:
08.04.2026
Content accuracy validation time:
10:00h
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:
-
QR codes on receipts,
-
Unique receipt identification numbers,
-
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.
Other news from Romania
Romania Updates Pre-filled VAT Return Forms after VAT Rate Changes
Public
Romania
Author: Ivana Picajkić
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
Public
Romania
Author: Ivana Picajkić
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
Public
Romania
Author: Ivana Picajkić
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)
Public
Romania
Author: Ivana Picajkić
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
Romania: Individuals not Required to Use the RO e-Invoice system until June 1, 2026
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
Romania has introduced a transition period until 1 June 2026 for individuals carrying out economic activities (identified by CNP, such as PFAs), during which use of the RO e-Invoice system is not yet mandatory. After this date, e-Invoicing will apply fully and will give the tax authority real-time, transaction-level visibility into individual economic activity, shifting compliance from delayed an... Read more
Romania e-Invoice Rules in 2026: Deadlines and Fines
Public
Romania
Author: Ivana Picajkić
Romania
Author: Ivana Picajkić
From 1 January 2026, Romania requires all B2B, B2C, and B2G invoices to be transmitted through the RO e-Factura system, with B2B and B2C invoices due within 5 working days, and B2G invoices payable only if submitted via e-Invoice. Non-compliance triggers tiered fines by taxpayer size and, in B2B cases, a 15% penalty of the invoice value for issuers or recipients handling invoices outside the syst... Read more