Romania Postpones QR Code Requirement on Fiscal Receipts

Key Updates from GEO No. 68/2025

• Penalty Suspension Extended
  Fines related to missing QR codes on receipts have been postponed. Originally enforced under GEO 69/2024 and extended once before to September 2025, the suspension now runs until November 1, 2026
  . [fiscal-req…ements.com], [avocatnet.ro]
• Legal Mandate Remains Active
  While penalties are on hold, the legal obligation to print QR codes on fiscal receipts continues. The QR code must include:
  • Beneficiary’s fiscal ID
  • Receipt ID number
  • Fiscal cash register serial number
    . [fiscal-req…ements.com]
• Rationale
  Implementation delays stem from significant technical challenges. Approximately 900,000 fiscal devices require software upgrades and technical certification from distributors, necessitating more time for system-wide adaptation
  . [fiscal-req…ements.com]

Context & Historical Background

• Initial Mandate
  GEO 69/2024 introduced the QR code requirement for receipts to curb tax evasion. Devices must display issuance time, receipt ID, and series information both in text and within a QR code
  . [globalvatc…liance.com], [avocatnet.ro]
• First Extension
  Enforcement was initially deferred via GEO 125/2024 to September 1, 2025, due to the absence of updated implementing norms. However, readiness remained low
  . [avocatnet.ro]
• Second Extension via GEO 68/2025
  Published in the Official Gazette no. 1132 on 8 December 2025, this ordinance further suspends penalties until 1 November 2026, to allow finalization of technical and regulatory infrastructure
  . [avocatnet.ro], [fiscal-req…ements.com]