Law No. 239/2025, published in the Official Gazette no. 1160 of 15 December 2025, amends Law no. 70/2015 on financial discipline in cash transactions. The amendments aim to promote modern payment instruments and introduce a mandatory requirement for legal entities to hold and maintain a payment account in Romania or with the State Treasury throughout their activity. The measures apply as of 1 January 2026.
Under the new rules, collection and payment operations carried out by legal entities, sole traders, professionals, and other entities must also be conducted through modern payment methods. At the same time, recipients of salaries, pensions, allowances, and social benefits retain the right to receive payments either in cash or via modern payment instruments.
All legal entities are required to hold at least one payment account opened in Romania or with the State Treasury. Newly incorporated companies must open such an account within 60 working days from incorporation, and the account must be maintained for the entire duration of the activity.
Payment service providers (credit institutions, payment institutions, and electronic money institutions) may not refuse to open an account, except where doing so would breach anti-money laundering and counter-terrorism financing legislation.
Failure to comply with the obligation to open and maintain a payment account constitutes a misdemeanor and is punishable by a fine ranging from 3,000 lei to 10,000 lei.