Starting in 2025, cash transactions made by legal entities, sole proprietorships (PFA), individual enterprises (II), family enterprises (IF), independent professionals, and other entities with or without legal personality are restricted by the new rules established under Law 70/2015.
The general rule is that these transactions must be carried out exclusively through non-cash payment instruments. However, there are certain exceptions, but with strict limits.
Cash Receipt and Payment Limits
✅ Cash Receipts:
- Maximum 5,000 lei/day from a single entity (PFA, II, IF, company, etc.).
- Maximum 10,000 lei/day from a single entity for cash-and-carry stores.
✅ Cash Payments:
- Maximum 5,000 lei/day to a single entity (PFA, II, IF, company, etc.), but no more than 10,000 lei/day in total.
- Maximum 10,000 lei/day in total for cash-and-carry stores.
- Maximum 5,000 lei/day per person for cash advances.
– Splitting transactions to circumvent these limits is strictly prohibited.
Cash Transactions Between Businesses and Individuals
- A daily limit of 10,000 lei for transactions related to goods/services, dividends, debt assignments, or other rights.
- Splitting receipts or payments exceeding 10,000 lei/day is strictly prohibited.
Restrictions on Cash Held in Cash Registers
At the end of each day, the cash held in the register cannot exceed:
- 50,000 lei for companies, PFAs, IIs, IFs, and independent professionals.
- 500,000 lei for cash-and-carry stores, hypermarkets, and supermarkets.
– Excess cash must be deposited into bank accounts within two business days.
Refunds and Cancellations in Cash
- Refunds for canceled invoices or returned goods:
- Maximum 5,000 lei in cash (or 10,000 lei for cash-and-carry stores).
- Amounts exceeding these limits can only be refunded via bank transfer.
- Refunds to individuals:
- Maximum 10,000 lei in cash.
- Amounts exceeding this limit must be processed via non-cash payment methods.
Cash Transactions Between Individuals
- 50,000 lei/day per transaction for:
- Transfers of ownership over assets or rights.
- Service provision.
- Loans granted or repaid.
– Splitting transactions to bypass the 50,000 lei limit is prohibited.
Conclusion
In 2025, cash usage is increasingly restricted, and most transactions must be conducted via bank transfers.
Strict cash limits aim to combat tax evasion and encourage electronic payments.
Circumventing these legal cash limits is prohibited, and compliance is essential to avoid penalties.