Does an NGO have to issue a receipt for every donation it receives?

Every amount entering the organisation needs a supporting document, and for donations a receipt is the simplest form. A fiscal cash register, by contrast, does not apply to donations, membership fees and sponsorships.

Short answer

Yes: every donation needs a supporting document, and a receipt is the simplest form.
A fiscal cash register is not mandatory for donations, membership fees and sponsorships.
Donations of tangible movable goods worth up to 25,000 lei are valid as a manual gift, through the handover of the asset.
Above 25,000 lei, the donation requires a notarial deed, otherwise it is absolutely void.
Supporting documents are kept for 5 years, not 10.

What the law says

The Civil Code (Law 287/2009) art. 1011: a donation is concluded by notarial deed, otherwise it is absolutely void.
The exception is the manual gift: tangible movable goods up to 25,000 lei, through mutual consent plus handover of the asset.
Donated movable goods must be listed and valued in a written document.
GEO 28/1999: a fiscal cash register is not required for donations, membership fees and sponsorships, which are non-patrimonial income.
A cash register becomes mandatory only for economic activity with retail sales or services supplied directly to the public, on a permanent basis.
Accounting Law 82/1991 art. 25, as amended by Law 195/2022 and Law 36/2023: supporting documents are kept for 5 years, counted from 1 July of the year following the financial year end.

Practical examples

A donor leaves 200 lei in the donation box: you issue a receipt, with no fiscal till slip.
A company donates 40 laptops: you draw up a document listing and valuing the goods.
A donation of movable goods valued at 30,000 lei exceeds the manual-gift limit, so it needs a notarial deed.
The receipt for a donation collected in 2026 is kept until 1 July 2032: the 5 years run from 1 July 2027.
An NGO permanently selling handmade products in its own shop needs a cash register for those sales, not for donations.

Common mistakes

A fiscal till slip is issued for donations, although the cash register does not apply to this income.
A donation in goods is accepted without a valuation document, and the value cannot be booked correctly.
Receipts are thrown away after 3 years, although the term is 5 years from 1 July of the following year.
The donor is fully deleted on a GDPR request, together with the receipt: the 5-year accounting retention still applies.
A donation above 25,000 lei is accepted with only a receipt and no notarial deed, and the donation is void.

How 4ong helps

Generates a receipt for every recorded donation, numbered automatically, and attaches it to the donor record.
Keeps the donor record with the full history: one-off donations, recurring donations, membership fees and form 230.
Stores the valuation document for in-kind donations, linked to that donation.
Anonymises donor data on a GDPR request, while keeping the accounting document for the 5 years.