Țuca Zbârcea & Asociații | Better Business in Romania

Fiscal Bulletin - 1 November 2023

Governmental Emergency Ordinance no. 98/2023 amending Article LXIV of Law no. 296/2023 regarding fiscal-budgetary measures to ensure Romania's long-term financial sustainability ("GEO 98/2023") is applicable starting with 11 November 2023.
According to GEO 98/2023, the limits for cash transactions prior to the publication of Law no. 296/2023 are restored for the following operations:

• Receipts by legal entities/authorised individuals (i.e., PFAs) /individual companies (i.e., IIs) from legal entities/PFAs/IIs within a daily limit of RON 5,000 from one person;
• Receipts performed by cash & carry shops from legal entities/PFAs/IIs within a daily limit of RON 10,000 from one person;
• Payments performed by legal entities/PFA/IIs to legal entities/PFAs/IIs up to a daily limit of RON 5,000/person, but not more than RON 10,000/day;
• Payments performed by legal entities/PFAs/IIs to cash & carry shops up to a total daily limit of RON 10,000;
• Receipts and payments between individuals, made as a result of the transfer of ownership of goods or provision of services, as well as those representing the granting/return of loans, may be made up to a daily limit of RON 50,000/transaction. Fragmented receipts and payments, as well as the fragmentation of a transaction exceeding RON 50,000, are prohibited.


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