Cash receipts and payments ceilings 2025 – Rules and sanctions

According to Law no. 70/2015 on the strengthening of financial discipline and GEO 115/2023, the ceilings for cash receipts and payments in 2025 are strict. These measures aim to limit cash transactions and incentivize electronic payments, contributing to financial transparency.

Daily ceilings for cash receipts and payments

According to Art. (1) of Law no. 70/2015, cash receipts and payments shall be made under the following conditions:

1. Transactions between legal entities

• Receipts from a legal entity: maximum 5.000 lei/day.
• Payments to legal entities: maximum RON 5,000/person, but not more than RON 10,000/day on total operations.

2. Transactions between legal entities and individuals

• Collections from individuals: maximum 10.000 lei/person.
• Payments to individuals: maximum 10.000 lei/person.

3. Transactions between individuals

• Collections and payments between individuals: maximum 50.000 lei/transaction.

4. Transactions between legal entities and cash and carry shops

• Receipts from a legal entity: maximum 10.000 lei/day.
• Payments to cash and carry shops: maximum 10.000 lei/day.

5. Payments from advances for settlement

• Daily ceiling of 5.000 lei/person.

Additional rules on cash receipts and payments

1. Ceilings for receipts from individuals

According to Art. 4 of Law no. 70/2015, the receipts for assignments of receivables, loans, deliveries of goods or services are limited to 10.000 lei/day/person.

2. Prohibition of transaction fragmentation

• Fragmentation of payments in order to avoid the maximum ceilings is prohibited.

Ceilings for end-of-day cash balances

• General ceiling: 50.000 lei.
• For cash and carry stores, supermarkets and hypermarkets: 500.000 lei.

Penalties for exceeding ceilings

If these cash receipts and payments ceilings are not respected, firms risk:
✅ Fine of 25% of the amount exceeding the cap.
✅ Fines between 15,000 – 20,000 lei for giving advantages to customers who pay in cash.

Important bans

❌ Cash lending between firms and associates is prohibited.
❌ Prohibited from fragmenting payments to avoid imposed limits.

How can we help you? At our accounting firm, we offer you:
✅ Advice on cash receipts and payments ceilings.
✅ Optimizing financial flows for compliance.
✅ Avoiding fines.

If you want to find out what’s new this year, check out this article.