The main amendments introduced by Government Emergency Ordinance No. 43/2026, published in the Romanian Official Gazette No. 915 on 30 October 2026, are as follows:

• Fiscal receipts – QR code: The application of penalties for issuing fiscal receipts without a QR code and other legally required identification details has been suspended until 31 October 2027 inclusive. The legal obligation to include the QR code on fiscal receipts remains in force. We maintain our recommendation to contact cash register distributors or service providers to find out whether updates are available and the current status of equipment adaptation.

• Logistics fee on parcels from outside the EU: Effective 1 November 2026, the RON 25 logistics fee applicable to parcels with a declared value below EUR 150 shipped from outside the European Union has been abolished. The fee no longer applies to parcels delivered to recipients on or after this date. For parcels delivered on or after 1 November 2026, any amounts collected by postal service providers in respect of this fee shall not be transferred to the state budget and must be refunded to the payers within 30 days from the date of delivery of the parcel.