Having a fiscal receipt does not yet guarantee that the tax authority will have no questions for you. A receipt must contain the full list of mandatory details — otherwise it is not recognised as a settlement document. We break down what a correct receipt should look like in 2026.

In brief

The requirements for a fiscal receipt are set by Regulation No. 13, a new version of which has been in force since March 2025. A receipt must contain the name and address of the entity, a list and quantity of goods, prices, VAT rates and amounts, and a QR code. If even one mandatory detail is missing, the document is not considered a settlement document — and that means a fine.

What governs the requirements for a receipt

The form and content of settlement documents are set by Regulation No. 13, approved by an order of the Ministry of Finance of 21 January 2016. Its updated version has applied since 1 March 2025, so all receipts in 2026 must meet exactly the new requirements. The general rules for using cash-register equipment are set by Law No. 265/95-VR on the use of RRO (cash registers).

Mandatory details of a fiscal receipt

A fiscal cash receipt must contain:

  • the name and address of the business unit (retail outlet);
  • the name and quantity of goods or services sold;
  • the cost of the goods (services) and the total settlement amount;
  • the product code under the UKT ZED classification — where required by law;
  • the rates and amounts of VAT and excise tax;
  • the date and time of the settlement transaction;
  • the fiscal number of the receipt and the fiscal number of the RRO or PRRO.

The QR code on the receipt

A separate line of the receipt contains a QR code encoding the receipt’s control number (MAC), the date and time of the transaction, the receipt’s fiscal number, the settlement amount and the fiscal number of the RRO/PRRO. Using the QR code, the buyer can instantly verify the receipt in the tax service’s tools and make sure it is genuine.

ImportantIf the document lacks even one mandatory detail or does not match its scope of application, such a document is not accepted as a settlement document. For the buyer this means problems with returning goods, and for the entrepreneur — a fine for failing to conduct the settlement through an RRO.

Liability for violations

For a settlement without issuing a proper fiscal receipt, financial sanctions are provided under Law No. 265/95-VR: 100% of the value of the goods (services) sold in violation — for the first violation and 150% — for each subsequent one. So it is worth regularly checking that your RRO or PRRO generates a receipt in the current form.

Frequently asked questions

Which details are mandatory in a fiscal receipt in 2026?

The name and address of the outlet, the list and quantity of goods, the cost and total amount, VAT rates and amounts, the date and time, the fiscal numbers of the receipt and the RRO/PRRO, and a QR code.

How do you check whether a receipt is genuine?

By the QR code on the receipt — it leads to a tax-service tool showing the transaction data. If the receipt is not found in the register — we explain what to do separately.

What is the fine for a receipt without mandatory details?

Such a document is not considered a settlement document — this is equated to failing to conduct the settlement through an RRO: 100% of the value for the first violation and 150% for each subsequent one.

Questions about RROs, receipts or tax inspections?

Fidem Moris lawyers will advise on cash discipline and protect your interests in disputes with the tax authority.

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