We hereby report that as of September 1, 2018 for medium to large businesses and as of November 1, 2018 for small businesses, the use of electronic recorders that integrate a digital certificate from the ANAF (National Tax Administration Agency) will be mandatory.

Through the Ministry of Finance, authorized suppliers can be identified in order to ensure the mandatory use of electronic cash registers on time.

Noncompliance found

Decree No. 701 of Sept. 5, 2018 extends the application of the Prevention Act and violations governed by tax cash register legislation, stipulating that a penalty is incurred in cases where:

• the tax receipt contains incorrect data or does not contain the data required by the legislation;
• A receipt was not issued at the customer’s request;
• the absence of signaling to the public about the temporary malfunction of cash registers, so that the customer may decide not to pay in light of the operator’s inability to issue the tax voucher;
• the operator does not make use of the paper suitable for cash registers;
• the operator does not ensure the operation of the cash registers and does not perform maintenance through the authorized parties;
• the operator uses cash registers not authorized by law.

Anticipated penalty

As of the entry of the obligation, if a tax inspection finds a violation of the regulations, the operator will benefit from 90 days to restore the presence and operation of the equipment in accordance with the provisions of the legislation. At the end of the 90 days, if the operator is still found to be in non-compliance, the operator may face a fine.

For more information regarding current regulations, you can contact us at: info@dvs-europe.eu