Cash Management Guide for 2026 – Rules, Limits, and Compliance

In 2026, cash management remains strictly regulated under Law no. 70/2015 and subsequent amendments, to prevent tax evasion and ensure transparency in financial flows.

1. Cash Register Limits and Deposit Deadlines

Excess cash must be deposited in a bank account within 2 working days, except for amounts intended for salaries or other personal payments, which may exceed the limit temporarily for 3 working days.

2. Cash Receipts

Key rules:

• Fragmenting receipts to avoid limits is prohibited.
• No incentives can be offered for cash payments.

3. Cash Payments

Practical example: Invoice of 6,000 RON to supplier → pay 5,000 RON in cash, the remainder via bank transfer.
Note: installment payments are not restricted.

4. Exceptions

• Deposits at bank or BNR-authorized self-pay ATMs.
• Travel expenses (transport, per diem, accommodation).
• Payment of taxes, fees, fines.
• Cash withdrawals for salaries.
• Returns of goods: if over the limit, the excess must be paid via bank (exception for individuals without a bank account).
• C2C transactions: 50,000 RON per transaction, fragmentation prohibited.

5. Digitalization and Compliance

• Bank account mandatory for all legal entities (new: 60 days to open).
• Acceptance of electronic payments: at least one cashless method (card, transfer, POS).

6. Sanctions