The immediate impact on tax compliance and exposure to penalties is determined by how a company collects payment for goods delivered and services provided to individuals.
- Applicable legal framework
According to Art. 1 para. (1) of OUG nr. 28/1999, economic operators that collect, in whole or in part, cash, card payments, or other cash substitutes for goods sold at retail or services rendered directly to the public are required to use electronic fiscal cash registers.
The legal text does not condition this obligation on the frequency of collections. The notion of “occasional receipt” is not defined in tax legislation. In the absence of an explicit exemption, any cash receipt from individuals may trigger the obligation to install and use a fiscal cash register. From a tax risk perspective, the sporadic nature of the transaction does not eliminate exposure to penalties.
- Exclusive bank transfers – the only safe zone
The practical exception applies where all receipts and payments are carried out exclusively through bank accounts opened with credit institutions. In this case, the obligation to use a cash register does not arise, as there are no cash or cash-equivalent transactions.
The strategic decision is clear: if the business model involves direct financial interaction with individuals and there is the possibility of collecting cash or card payments at the point of sale, equipping the business with a fiscal cash register becomes mandatory.
- Obligation to accept modern payment methods (POS)
Separately from the cash register obligation, OUG nr. 193/2002 on the introduction of modern payment systems imposes on certain entities the obligation to accept payments via modern instruments (e.g., POS terminals). The general rule applies to the legal entities listed in Art. 4 para. (1) of Legea nr. 265/2022.
The exemption applies only if all receipts and payments are made exclusively through bank accounts. Otherwise, the obligation to accept card payments is independent of the obligation to use a cash register.
- B2B vs. B2C relationship
If the company delivers goods or provides services exclusively to legal entities (e.g., limited liability companies, joint-stock companies, sole traders, medical practices, NGOs), the obligation to use a cash register does not apply. Cash receipts in B2B relationships may be documented by invoice and receipt, without issuing a fiscal receipt, as they fall outside the scope of OUG nr. 28/1999.
- Operational conclusion
If a company collects cash or accepts card payments directly from individuals, it must use an electronic fiscal cash register and, where required by law, a POS terminal.
The only option that removes these obligations is organizing financial flows exclusively via bank transfers. Any deviation, even occasional, reactivates the legal obligation and exposes the company to administrative fines.