{"id":4490,"date":"2026-02-10T10:14:06","date_gmt":"2026-02-10T08:14:06","guid":{"rendered":"https:\/\/ccfs.ro\/ceilings-on-cash-receipts-and-payments-2025\/"},"modified":"2026-02-10T10:14:08","modified_gmt":"2026-02-10T08:14:08","slug":"ceilings-on-cash-receipts-and-payments-2026","status":"publish","type":"post","link":"https:\/\/ccfs.ro\/en\/ceilings-on-cash-receipts-and-payments-2026\/","title":{"rendered":"Ceilings on cash receipts and payments &#8211; 2026"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Summary<\/h2><nav><div><div class=\"\"><a href=\"#plafoane-incasari-\u0219i-pla\u021bi-in-numerar-2025-reguli-\u0219i-sanc\u021biuni\">Cash receipts and payments ceilings 2026 &#8211; Rules and sanctions<\/a><\/div><div class=\"\"><a href=\"#plafoane-zilnice-pentru-incasari-\u0219i-pla\u021bi-in-numerar\">Daily ceilings for cash receipts and payments<\/a><\/div><div class=\"\"><a href=\"#1-opera\u021biuni-intre-persoane-juridice\">1. Transactions between legal entities<\/a><\/div><div class=\"\"><a href=\"#2-opera\u021biuni-intre-persoane-juridice-\u0219i-persoane-fizice\">2. Transactions between legal entities and individuals<\/a><\/div><div class=\"\"><a href=\"#3-opera\u021biuni-intre-persoane-fizice\">3. Transactions between individuals<\/a><\/div><div class=\"\"><a href=\"#4-opera\u021biuni-intre-persoane-juridice-\u0219i-magazine-cash-and-carry\">4. Transactions between legal entities and cash and carry shops<\/a><\/div><div class=\"\"><a href=\"#5-pla\u021bi-din-avansuri-spre-decontare\">5. Payments from advances for settlement<\/a><\/div><div class=\"\"><a href=\"#reguli-suplimentare-privind-incasarile-\u0219i-pla\u021bile-in-numerar\">Additional rules on cash receipts and payments<\/a><\/div><div class=\"\"><a href=\"#1-plafoane-pentru-incasari-de-la-persoane-fizice\">1. Ceilings for receipts from individuals<\/a><\/div><div class=\"\"><a href=\"#2-interdic\u021bia-fragmentarii-tranzac\u021biilor\">2. Prohibition of transaction fragmentation<\/a><\/div><div class=\"\"><a href=\"#plafoane-pentru-soldul-casieriei-la-sfar\u0219itul-zilei\">Ceilings for end-of-day cash balances<\/a><\/div><div class=\"\"><a href=\"#sanc\u021biuni-pentru-depa\u0219irea-plafoanelor\">Penalties for exceeding ceilings<\/a><\/div><div class=\"\"><a href=\"#interdic\u021bii-importante\">Important bans<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"plafoane-incasari-\u0219i-pla\u021bi-in-numerar-2025-reguli-\u0219i-sanc\u021biuni\">Cash receipts and payments ceilings 2026 &#8211; Rules and sanctions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to Law no. 70\/2015 on the strengthening of financial discipline and <a href=\"https:\/\/legislatie.just.ro\/public\/DetaliiDocument\/277404\" target=\"_blank\" rel=\"noopener\">GEO 115\/2023<\/a>, 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"plafoane-zilnice-pentru-incasari-\u0219i-pla\u021bi-in-numerar\">Daily ceilings for cash receipts and payments<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">According to Art. (1) of Law no. 70\/2015, cash receipts and payments shall be made under the following conditions:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-opera\u021biuni-intre-persoane-juridice\">1. Transactions between legal entities<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Receipts from a legal entity: maximum 5.000 lei\/day.<\/li>\n\n\n\n<li>Payments to legal entities: maximum RON 5,000\/person, but not more than RON 10,000\/day on total operations, including advances for settlement as well.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-opera\u021biuni-intre-persoane-juridice-\u0219i-persoane-fizice\">2. Transactions between legal entities and individuals<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Collections from individuals: maximum 10.000 lei\/person.<\/li>\n\n\n\n<li>Payments to individuals: maximum 10.000 lei\/person.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-opera\u021biuni-intre-persoane-fizice\">3. Transactions between individuals<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Collections and payments between individuals: maximum 50.000 lei\/transaction.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-opera\u021biuni-intre-persoane-juridice-\u0219i-magazine-cash-and-carry\">4. Transactions between legal entities and cash and carry shops<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Receipts from a legal entity: maximum 10.000 lei\/day.<\/li>\n\n\n\n<li>Payments to cash and carry shops: maximum 10.000 lei\/day.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-pla\u021bi-din-avansuri-spre-decontare\">5. Payments from advances for settlement<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Daily ceiling of 5.000 lei\/person.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"reguli-suplimentare-privind-incasarile-\u0219i-pla\u021bile-in-numerar\">Additional rules on cash receipts and payments<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-plafoane-pentru-incasari-de-la-persoane-fizice\">1. Ceilings for receipts from individuals<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-interdic\u021bia-fragmentarii-tranzac\u021biilor\">2. Prohibition of transaction fragmentation<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fragmentation of payments in order to avoid the maximum ceilings is prohibited.<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"plafoane-pentru-soldul-casieriei-la-sfar\u0219itul-zilei\">Ceilings for end-of-day cash balances<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>General ceiling: 50.000 lei.<\/li>\n\n\n\n<li>For cash and carry stores, supermarkets and hypermarkets: 500.000 lei.<\/li>\n\n\n\n<li>Cash amounts that exceed the legal threshold must be deposited into the relevant bank accounts within <strong>2 business days.<\/strong><\/li>\n\n\n\n<li>The two-business-day period starts on the day following the one in which the cash balance exceeded the RON 50,000 threshold.<\/li>\n\n\n\n<li>During this period, the taxpayer is required to reduce the cash-on-hand balance to the maximum level permitted by law.<\/li>\n\n\n\n<li>Failure to comply with this deadline may result in administrative penalties, in accordance with applicable legislation.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sanc\u021biuni-pentru-depa\u0219irea-plafoanelor\">Penalties for exceeding ceilings<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If these cash receipts and payments ceilings are not respected, firms risk:<br>\u2705 Fine of 25% of the amount exceeding the cap.<br>\u2705 Fines between 15,000 &#8211; 20,000 lei for giving advantages to customers who pay in cash.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"interdic\u021bii-importante\">Important bans<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u274c Cash lending between firms and associates is prohibited.<br>\u274c Prohibited from fragmenting payments to avoid imposed limits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">How can we help you? At our accounting firm, we offer you:<br>\u2705 Advice on cash receipts and payments ceilings.<br>\u2705 Optimizing financial flows for compliance.<br>\u2705 Avoiding fines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you want to find out what&#8217;s new this year, check out this <a href=\"https:\/\/ccfs.ro\/wp-admin\/post.php?post=4252&amp;action=edit&amp;lang=ro\">article.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cash receipts and payments ceilings 2026 &#8211; 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 2. Transactions between legal entities and individuals 3. Transactions between individuals 4. Transactions between legal entities and cash and carry shops 5. Payments from advances for settlement 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 Ceilings for end-of-day cash balances Penalties for exceeding ceilings If these cash receipts and payments ceilings are not respected, firms risk:\u2705 Fine of 25% of the amount exceeding the cap.\u2705 Fines between 15,000 &#8211; 20,000 lei for giving advantages to customers who pay in cash. Important bans \u274c Cash [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":4235,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[115,117,114],"tags":[],"class_list":["post-4490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-finance","category-legislation"],"_links":{"self":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/comments?post=4490"}],"version-history":[{"count":3,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4490\/revisions"}],"predecessor-version":[{"id":4900,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/4490\/revisions\/4900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media\/4235"}],"wp:attachment":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media?parent=4490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/categories?post=4490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/tags?post=4490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}