QR code on Romanian fiscal receipts: fines suspended until 31 October 2027, the obligation stays
By Dr. Bogdan Năstase
The short answer
Receipts from Romania's connected fiscal cash registers must show a receipt identification number, the buyer's tax code when the buyer asks, and the date and time, that number and the fiscal series as a QR code. Emergency Ordinance 43/2026 suspends the RON 2,000 to 4,000 fine for missing these items until 31 October 2027 inclusive. The obligation stays.
The diagram and the steps below are a working English translation of the Romanian texts cited next to each element. The Romanian text prevails.
The process, step by step
Do you need a fiscal cash register? Businesses that collect cash, card or cash substitutes for retail sales of goods, or for services supplied directly to the public, must use electronic fiscal cash registers (Emergency Ordinance 28/1999, republished, art. 1 para. 1).
Is the device a connected cash register? In this article, a connected cash register is the type in art. 3 para. 2: a device with an electronic journal and an external communication device that allows integration into an IT system. The three items apply only to receipts from these devices (art. 3 para. 2; art. 4 paras. 2 and 2^1).
What the receipt must contain. The general data in art. 4 para. 1, plus the unit of measure, the buyer's tax identification code at the buyer's request and the receipt identification number (art. 4 para. 2). The date and time of issue, the receipt identification number and the fiscal series of the device are printed on the receipt and also as a QR code (art. 4 para. 2^1).
Keep the device compliant. The user must keep the cash register working within its technical parameters and let only authorised persons service it (art. 4 para. 12 letters e and f). The software comes from the authorised distributors and needs a supplement to the technical approval before installation (Emergency Ordinance 43/2026, preamble).
At an inspection, receipt lacks the buyer's code, the identification number or the QR data: the fine for this fact is suspended until 31 October 2027 inclusive (Emergency Ordinance 68/2025, art. IV, as amended by Emergency Ordinance 43/2026, art. III).
Other data missing or wrong: issuing a receipt with erroneous data, or without the other data required by art. 4 paras. 1 and 2, such as the unit of measure, is fined now, RON 2,000 to RON 4,000 (Emergency Ordinance 28/1999, art. 10 letter f; art. 11 para. 1 letter h).
From 1 November 2027: the suspension ends and the same fine applies to receipts without the three items, unless a new act provides otherwise (art. 10 letter f; art. 11 para. 1 letter h).
Risks of non-compliance
The texts give no option to choose between: the content of the receipt is set by law, and only the sanction for three items is suspended.
Situation | What the texts require | Risk if it goes wrong |
Receipt without the buyer's code, the identification number or the QR data, issued by 31 October 2027 | The items remain mandatory (Emergency Ordinance 28/1999, art. 4 paras. 2 and 2^1) | The fine for this fact is suspended until 31 October 2027 inclusive (Emergency Ordinance 68/2025, art. IV, as amended by Emergency Ordinance 43/2026, art. III) |
Same receipt, issued from 1 November 2027 | The same items | Fine of RON 2,000 to RON 4,000 (art. 10 letter f; art. 11 para. 1 letter h) |
Receipt with erroneous data, or without the unit of measure or another item in art. 4 paras. 1 and 2 | All data in art. 4 paras. 1 and 2 | Fine of RON 2,000 to RON 4,000, not suspended (art. 10 letter f; art. 11 para. 1 letter h) |
Device serviced by unauthorised persons or not kept within its technical parameters | art. 4 para. 12 letters e and f | Fine of RON 4,000 to RON 6,000 (art. 10 letter u; art. 11 para. 1 letter b) |
Key takeaways
The QR code, the receipt identification number and the buyer's tax code on request are still required on receipts from connected cash registers (Emergency Ordinance 28/1999, art. 4 paras. 2 and 2^1).
Only the fine for missing these items is suspended, until 31 October 2027 inclusive (Emergency Ordinance 43/2026, art. III).
Other errors and omissions on the receipt remain fined now, RON 2,000 to RON 4,000 (art. 10 letter f; art. 11 para. 1 letter h).
The update needs new secondary legislation, distributor software, a supplement to the technical approval and installation on about 1,000,000 cash registers (Emergency Ordinance 43/2026, preamble).
What did Emergency Ordinance 43/2026 change?
It moved the end of the suspension from 1 November 2026 to 31 October 2027 inclusive. Emergency Ordinance 43 of 30 October 2026 was published in the Official Gazette of Romania, Part I, no. 915 of 30 October 2026. Its art. III replaces art. IV of Emergency Ordinance 68/2025, which had suspended the fine until 1 November 2026.
The new art. IV suspends the application of art. 10 letter f and art. 11 para. 1 letter h of Emergency Ordinance 28/1999 for one fact only: issuing a fiscal receipt without the buyer's identification code, the receipt identification number and, as a QR code, the data in art. 4 para. 2^1. It does not amend art. 4, so the content of the receipt does not change.
The preamble explains why. The suspension was expiring on 1 November 2026, and the steps needed to apply the receipt data obligations could not be completed by then: amending the secondary and tertiary legislation on cash registers, software development by the authorised distributors, testing of cash register models to obtain the supplement to the technical approval, and installing the new software on about 1,000,000 cash registers. Without the measure, businesses risked being fined without being at fault.
The same ordinance also repealed the logistics tax on non-EU parcels from 1 November 2026.
What exactly must a Romanian fiscal receipt contain?
Every fiscal receipt must contain at least the data in art. 4 para. 1 of Emergency Ordinance 28/1999. Receipts from connected cash registers must also contain the items in art. 4 paras. 2 and 2^1.
Item | Applies to | Source |
Name and tax identification code of the issuer, address where the device is installed | Every receipt | art. 4 para. 1 |
Logo and fiscal series of the device, sequence number, date and time of issue | Every receipt | art. 4 para. 1 |
Each item sold or service supplied, unit price, quantity, value per line including VAT with the VAT rate | Every receipt | art. 4 para. 1 |
Total value including VAT, total VAT per rate, VAT-exempt total and other taxes outside the VAT base, if any | Every receipt | art. 4 para. 1 |
Unit of measure | Connected cash registers | art. 4 para. 2 |
Buyer's tax identification code, at the buyer's request | Connected cash registers | art. 4 para. 2 |
Receipt identification number | Connected cash registers | art. 4 para. 2 |
Date and time of issue, receipt identification number and fiscal series of the device, also as a QR code | Connected cash registers | art. 4 para. 2^1 |
At the customer's request, the business also issues an invoice (art. 1 para. 2); the mandatory invoice elements are set by the Fiscal Code. For card payments, the business does not have to print or hand over the receipt unless the customer asks for it; the bank statement serves as proof of purchase (art. 1 para. 2^1).
What is the fine, and what is still fined today?
The fine is RON 2,000 to RON 4,000 (Emergency Ordinance 28/1999, art. 11 para. 1 letter h). It applies to the offence in art. 10 letter f: issuing a fiscal receipt with erroneous data, other than the cases in letter c, or without all the data in art. 4 paras. 1, 2 and 2^1.
The suspension covers only receipts without the buyer's identification code, the receipt identification number and the QR data. A receipt with wrong data, or without the unit of measure or any of the general data in art. 4 para. 1, can be fined today.
Some summaries describe the change as a postponement of the QR requirement. The texts suspend the fine, not the requirement.
Who has to update the cash register software?
The authorised distributor develops the software and the model is tested to obtain the supplement to the technical approval; the new software is then installed on the cash register (Emergency Ordinance 43/2026, preamble). Only persons authorised for service may work on the device (Emergency Ordinance 28/1999, art. 4 para. 12 letter f). The business, as user, must keep the device working within its technical parameters (art. 4 para. 12 letter e).
Who is affected?
Every business that must issue fiscal receipts with a connected cash register under art. 1 para. 1 and art. 3 para. 2 of Emergency Ordinance 28/1999, for retail sales or for services supplied directly to the public. Authorised distributors and service units are affected through the software update.
What to do next
Check which of your cash registers are connected devices under art. 3 para. 2.
Print a test receipt and compare it with the table above; fix any item in art. 4 paras. 1 and 2, such as the unit of measure, now.
Ask your authorised distributor when the software for the receipt identification number, the buyer's tax code and the QR code will be available for your model, and plan the installation well before 31 October 2027.
Train cashiers to enter the buyer's tax identification code when the buyer asks for it.
Let only authorised persons work on each device (art. 4 para. 12 letter f).
Frequently asked questions
Is the QR code on Romanian fiscal receipts still mandatory?
Yes. Art. 4 para. 2^1 of Emergency Ordinance 28/1999 is unchanged. Only the fine for receipts without the QR data is suspended, until 31 October 2027 inclusive (Emergency Ordinance 43/2026, art. III).
What is the fine for a receipt without the QR code?
RON 2,000 to RON 4,000 (Emergency Ordinance 28/1999, art. 10 letter f and art. 11 para. 1 letter h). It cannot be applied for this fact until 31 October 2027 inclusive.
Which receipt items are covered by the suspension?
The buyer's identification code, the receipt identification number and, as a QR code, the date and time of issue, the receipt identification number and the fiscal series (Emergency Ordinance 68/2025, art. IV, as amended by Emergency Ordinance 43/2026, art. III).
Can a business be fined now for other errors on a receipt?
Yes. Erroneous data, or missing data required by art. 4 paras. 1 and 2 other than the suspended items, such as the unit of measure, are fined RON 2,000 to RON 4,000 (art. 10 letter f; art. 11 para. 1 letter h).
Does the buyer's tax code have to appear on every receipt?
No. It appears at the buyer's request, on receipts from connected cash registers (Emergency Ordinance 28/1999, art. 4 para. 2).
Why were the fines suspended again?
According to the preamble, the secondary legislation, the distributors' software, the technical approval and the installation on about 1,000,000 cash registers could not be finished by 1 November 2026 (Emergency Ordinance 43/2026, preamble).
What happens on 1 November 2027?
The suspension ends on 31 October 2027 inclusive. From 1 November 2027, receipts without these items can be fined, unless a new act provides otherwise (Emergency Ordinance 43/2026, art. III).
Sources
Emergency Ordinance no. 28/1999 on the obligation of businesses to use electronic fiscal cash registers, republished, art. 1 paras. 1, 2 and 2^1, art. 3 para. 2, art. 4 paras. 1, 2, 2^1 and 12, art. 10 letters f and u, art. 11 para. 1 letters b and h, consolidated form on legislatie.just.ro
Emergency Ordinance no. 69/2024, art. V points 1, 2 and 4 (art. 4 paras. 2 and 2^1, art. 10 letter f of Emergency Ordinance 28/1999), Official Gazette of Romania, Part I, no. 582 of 21 June 2024, as shown in the consolidated form above
Emergency Ordinance no. 68/2025, art. IV, Official Gazette of Romania, Part I, no. 1132 of 8 December 2025, as amended by Emergency Ordinance no. 43/2026
Emergency Ordinance no. 43/2026 on support for thermal energy in the 2026-2027 cold season, certain fiscal and budgetary measures and amendments to certain acts, preamble and art. III, Official Gazette of Romania, Part I, no. 915 of 30 October 2026, on monitoruloficial.ro
Last updated: 2 November 2026. This article is for information only and does not replace an analysis of your specific situation. Drafted with AI assistance; references were verified against the primary sources.
Questions about fiscal receipts and cash registers? Primary contact: Bogdan Năstase · Managing Partner, International Lead
