Why a dedicated card payments guide for SRL
Lexter’s blog covers SRL incorporation, post-certificate steps (SPV, e-Factura, bank account), 1% micro regime, VAT, director remuneration, and ONRC amendments. The bank account appears in the post-certificate checklist, but the obligation to accept electronic payments from clients — one of the most searched 2026 topics — still lacks a dedicated guide.
This article covers five dominant topics: (1) who must accept modern payment methods from 1 January 2026, (2) what that means in practice (POS, SoftPOS, payment links, RoPay), (3) the exception for companies operating exclusively via bank, (4) ANAF fines and the difference between refusal and non-compliance, (5) how to prepare as a new or existing SRL. Data updated as of 14 July 2026.
1. Who is obligated: all ONRC entities, no revenue threshold
From 1 January 2026, Law 239/2025 amends Emergency Ordinance 193/2002 and requires natural and legal persons registered in the Trade Register (Law 265/2022) to accept payments via modern payment methods — not just cash.
The rule applies to SRLs, PFAs, sole proprietorships, family businesses, branches, and other ONRC entities conducting economic activity and collecting money from clients. The old RON 50,000 annual cash collection threshold was removed: regardless of turnover, if you use cash for collections or payments, you must also offer an electronic option.
The obligation does not ban cash — it means when the client chooses electronic payment, you must be able to accept it. Newly incorporated SRLs fall under the law from the first day they collect revenue, not after one year of trading.
2. What modern payment methods are: POS is not the only option
The law does not mandate a classic countertop POS terminal. It requires a functional electronic payment solution. Accepted options in practice include:
- Classic POS terminal (physical card, contactless, NFC) — requires payment processor contract and payment account.
- SoftPOS / Tap to Pay — phone or tablet app accepting cards without dedicated hardware.
- Payment link or QR code — client pays online after invoice or at point of sale.
- Account-to-account apps (RoPay) — instant transfer between bank accounts, no cash.
- Other electronic instruments accepted by authorized payment institutions.
3. Exception: all operations exclusively via bank accounts
Art. 1 para. (1³) of Emergency Ordinance 193/2002 (consolidated form after Law 239/2025) provides that entities performing all payment and collection operations exclusively through accounts at credit institutions are not required to accept modern payment methods.
The exception is strict: a single cash collection or cash payment to suppliers may break the condition. B2B consulting with invoices and bank transfer, SaaS with IBAN subscriptions, or professional services without in-person client contact are typical exception scenarios — but verify with your accountant whether your operations are 100% bank-based.
If you also use cash (even occasionally) and serve individuals in person, the exception does not apply. See our post-incorporation guide for opening the bank account and depositing share capital — the account is a prerequisite for any POS or payment link solution.
4. ANAF fines: refusal RON 5,000–7,500 vs non-compliance RON 20,000–50,000
The sanction regime in Emergency Ordinance 193/2002 distinguishes two offenses with different fines — control is within ANAF competence:
- Refusing to accept payment via modern methods when the client requests it: fine RON 5,000–7,500 (art. 3 para. (1) lit. e) and (2) lit. a)).
- Failure to comply with the general obligation to ensure acceptance of modern payments (no infrastructure / non-compliance with art. 1 para. (1²)): fine RON 20,000–50,000 (art. 3 para. (2) lit. c)).
- Accepting institutions refusing to install terminal within legal deadline: fine RON 20,000–50,000.
- Destroying or damaging payment terminals: fine RON 20,000–50,000.
5. How to comply: practical steps for SRL (July 2026)
As of 14 July 2026, the obligation has been in force for over six months — ANAF inspections and client complaints are real scenarios, not theoretical. Compliance checklist:
- Assess collection flow: in-person cash, B2B invoicing, online, mixed?
- If not in the 100% bank exception: choose a solution (POS, SoftPOS, or payment link) before first client collection.
- Open a payment account at bank or processor — card amounts are settled there; the SRL operational current account remains separate.
- Compare fees: processors charge 0.8%–2.5% + monthly cost; SoftPOS may be cheaper than dedicated terminal.
- Train staff: when the client requests electronic payment, it cannot be refused.
- Document steps taken (processor contract, solution activation) — useful at inspection if technical delay occurs.
- Integrate with e-Factura: electronic invoicing and electronic collection are parallel 2026 obligations.
Bonus: cash advance at POS — RON 500 ceiling
Emergency Ordinance 193/2002 allows merchants to offer cash advance at payment terminals (client pays by card and receives cash). Conditions in the 2026 consolidated form: maximum RON 500 advance per transaction, distinct marking on fiscal receipt, client commission capped at 1% of advance amount. The service is optional, not mandatory.
Lexter and the electronic payment obligation
Lexter helps with SRL incorporation — articles of association, ONRC dossier, data for bank account. It does not contract payment processors, install POS, or represent the company at ANAF inspections.
After the certificate, opening the bank account and choosing an electronic payment solution remain separate steps — but essential if you collect from clients and are not in the exclusively-bank exception.
Disclaimer
Informational guide as of 14 July 2026. Law 239/2025, Emergency Ordinance 193/2002, and ANAF practice may change. Verify current law at legislatie.just.ro and ANAF communications. Not legal or tax advice.
Frequently asked questions
- Is POS mandatory for SRL from 2026?
- You must accept payments via modern payment methods (card, apps, payment links, etc.), not necessarily a classic POS terminal. The obligation comes from Law 239/2025, effective 1 January 2026, for ONRC entities not operating exclusively via bank.
- What is the revenue threshold for the POS obligation?
- There is no threshold. The old RON 50,000 annual cash collection limit was removed. Any ONRC SRL using cash for collections or payments must also offer electronic payment.
- What fine does an SRL without POS risk in 2026?
- Actual refusal of card payment: RON 5,000–7,500. Failure to comply with the general obligation to provide electronic payment infrastructure: RON 20,000–50,000. Sanctions are in Emergency Ordinance 193/2002 as amended by Law 239/2025.
- My SRL works only with bank transfer. Do I need POS?
- No, if all company collections and payments are made exclusively through credit institution accounts, with no cash. The exception is strict — a single cash operation may trigger the obligation.
- Can I use my phone instead of a POS terminal?
- Yes. SoftPOS / Tap to Pay and payment links are valid modern payment solutions, as long as the client can pay electronically when requested.
- How is this different from the post-incorporation guide?
- Post-incorporation covers bank account, SPV, and e-Factura. This guide details the separate obligation to accept card and other electronic instruments from clients under Law 239/2025.
- Does Lexter set up my POS?
- No. Lexter prepares SRL incorporation documents. The payment processor contract and POS/SoftPOS activation are done directly with your chosen bank or provider after the ONRC certificate.