The fine for failing to print the QR code on the fiscal receipt is suspended again

The application of the sanctions regime for failure to fulfil the obligation of printing the QR code and other mandatory elements on the fiscal receipt has been suspended again through a new Emergency Ordinance, published in the Official Gazette on 30 October 2026.

What is the background of the sanction

Although the obligation to print certain information on the fiscal receipt in the form of a QR code (i.e. the date and time of issue of the fiscal receipt, the identification number of the fiscal receipt and the fiscal serial number of the electronic fiscal cash register), as well as the beneficiary's identification code and the receipt identification number, was introduced into legislation as early as 21 June 2024, the sanction (a fine between 2,000 and 4,000 lei) for failure to comply with this obligation has not been enforced yet.

Despite the fact that the fine has been provided for in legislation since the obligation was first introduced, it has not been enforced yet due to successive suspensions. The most recent suspension was introduced by GEO no. 43/2026, which postpones the sanction for the third time, until 31 October 2027.

Why was the sanction suspended

At the time the obligation was introduced, further provisions for complying with the obligation were envisaged which should have been introduced as an amendment to the methodological norms issued for the application of GEO no. 28/1999. However, up to this moment, no amendments have been published.

Consequently, in the absence of a clear and functional secondary technical framework, neither the operating companies nor the software producers or the cash register distributors were unable to implement the legal requirements.

What we recommend for the upcoming period

For the upcoming period, we recommend staying connected with your tax consultant to stay updated on any new legislative changes or clarifications from the authorities on this subject, in order to be able to take all the necessary actions to comply with this legal obligation in due time.

The Soter & Partners team remains at your disposal to clarify any aspects regarding the use of electronic fiscal cash registers.

We wish you great success in your business activities!