The obligations imposed by this ordinance addresses to economic operators cashing in whole or in part, with cash or using credit cards / debit cards or cash substitutes, the retail value of the goods delivered and services made directly to the population. They are obliged to use electronic fiscal marking devices and issue tax receipts to the clients.

Are exempted from this obligation the incomes made from: a) occasional trade with agricultural products of own production performed by individual agricultural producers, authorized by law, in markets, trade shows, fairs or other authorized public places; b) sale of newspapers and magazines by specialized distributors; c) public passenger transport within a locality based on subscription or tickets printed by law; d) the activities for which collections are made based on a fixed value vouchers printed under the law - admission tickets to shows, museums, exhibitions and fairs, zoos and botanical gardens, libraries, parking for cars, low participation gambling and other kind; e) insurance and pension funding, and financial intermediation activities, including activities ancillary thereto. The activities of foreign cash exchange and cash substitutes for individuals other than the operations performed by exchange offices inside credit institutions belonging to these institutions are not exempted; f) activities undertaken as a freelancer in all forms of organization that does not involve the creation of a company; g) selling objects of worship and religious services provided by religious institutions; h) the retail through salesman and correspondence, except doorstep deliveries of goods to stores and catering establishments, on demand; i) the installation, maintenance and repair of goods, made at the doorstep; j) selling of travel packages and their components by travel agencies as defined by law; k) collection at the doorstep of the consideration electricity and heat, gas, water, telephone services, including mobile, postal and courier, sanitation, TV, including cable Internet; l) performance of construction, repair, design and maintenance of housing; m) public rail transport services for passengers in domestic and international traffic, provided by Romanian legal persons, based on tickets or subscriptions printed according to law; n) gambling activities carried out by technical means that runs on banknotes and coins; a) car parking services for which payment is collected by automatic acceptations that runs on banknotes and coins; p) the supply of goods or services provided by commercial machines that run on acquiring the notes or coins and contain an electronic metering system and / or mechanically, as part of constructive automatically, allowing recording and control of amounts collected except supply of energy products, as defined in Title VII of Law no. 571/2003 regarding the Fiscal Code, as amended and supplemented; q) the cash and carry trade held by traders who sell goods through self-service system by individuals registered in the database of the vendor in order to use them as consumables.

According to the Ordinance, the fiscal electronic marking devices category include: cash registers, and other systems that include devices with functions of cash marking, which includes constructively a tax module, through which controls the fiscal memory, printing and display device of client, and also tax electronic cash registers and other systems that include devices with functions of cash registers, equipped with electronic journal storage device, which includes a module construction tax, through which controls the fiscal memory, printing device, the device storage, customer display, external backup device and external communication device that allows integration into a system.

Ordinance violation is an offense and is punishable by a fine in an amount ranging, as appropriate, between 2,000 and 60,000 lei.

Moving to the cash registers specified by this Ordinance is to be done gradually, the Ordinance establishing a maximum limit to which operators must comply with the obligation, namely until April 4, 2016 for economic operators which are high contributors, July 1, 2016, for economic operators that are medium taxpayers, and November 1, 2016, for operators who act as small taxpayers.