- Low 16 from 2013 - VAT 9% for bread
- Selection of Fines from Law 91 from Dec 31, 2014
- Low 264 from 07th november 2008 - In Romanian
- Low 47 from 2007 - in Romanian
- Law 91 from Dec 30, 2014 - Introducing Electronic Journal
- Official Monitor no.131/2015, Order 159 – Displaying the announcement for fiscal receipt request
- Lista produselor la care se aplica TVA 9% de la 1 Iunie 2015
Prevent any possibility of being fined by complying with all legislative regulations. Here are the most essential legal provisions in connection with the use of fiscal machines:
Article of law in brief
Use cash registers.
Art.10. -(b) of GEO 28: The failure of business undertakings to procure and use electronic fiscal cash registers ... to issue fiscal receipts for all the goods supplied or services provided or issuance of receipts for smaller values than the real ones, as well as the failure to enter the data on the log roll regarding the transactions carried-out from the last daily closure and until the erasure of the operational memory;
8 000 -
The cash register broke down. Report the problem forthwith to the servicing company (if you benefit permanent technical assistance) or visit its office. Keep the proof of reporting the problem.
Art. 6. - (1) In case the electronic fiscal cash register breaks down, the users shall write-down in the electronic fiscal cash register’ intervention book, attached hereto as appendix 1, the time and date when they reported such break down and shall keep the written confirmation, namely telex, fax or similar, that they reported the break down of the electronic fiscal cash register.
2 000 - 4 000
Record in the Special Register all the sales from the period when the cash register was defect.
Art. 6. - (2) Until the defect machine is put again into service, the users ... shall register the transactions carried-out in this period in a register, hereinafter referred to as special register, which needs to be filled-out with no erasures or blank spaces.
How you can correct/cancel an amount inaccurately typed on the cash register.
Art. 36. - To correct or cancel registration of an operation after issuance of the fiscal receipt, the user sets-up a file containing: a) the written report of the person who went wrong about the operation; b) written decision approving the correction; c) copy of the goods entry note (NIR); d) accounting note reflecting the operation undertaken.
How to go about the product returns.
Art. 37. - (1) In case of product returns, the user sets-up a file containing: a) receipt note, b) payment-collection order to the pay office, c) red copy of the invoice. (2) The return of the reusable packaging whose value is included in the price of the product sold , can be indicated before issuance of the fiscal receipt by writing the amount thereof as negative value and indicating “reusable packaging”.
Do not allow anyone intervene on the cash register, except for the technician of the servicing company.
Art. 47.- (8) Any intervention of the users or other unauthorized persons on the electronic fiscal cash registered, except for paper roll and/or ribbon replacement, is forbidden.
ATTENTION: Such shall be reported to the police as offence (the seal of the cash register is a State insignia)
Each product appears on the receipt with a clear name! No “Miscellaneous” are accepted. “Fruits” is not sufficient, but “Golden Apple”. Comply with the name in NIR.
Art. 56. - (1) The content of the fiscal receipt, except for the receipts issued by the electronic fiscal cash registered used in foreign exchange and taxi activities, includes:
2 000 - 4 000
Do not forget about the summer/winter hour change.
Art. 56. - (1) The content of the fiscal receipt includes: ...
2 000 - 4 000
Archive the Special Register and Z Report.
Art. 65. - (1) Users are obliged to have the Special Register referred to under art. 6 para. (2) archived and kept for a period of 10 years, and the Z Report for a period of 5 years. (2) The data contained in the documents referred to under para. (1) must stay legible during the storage period, using only consumables whose mandatory storage period is guaranteed.
8 000 - 10 000
Pay maximum attention to the fiscal memory! Considerable fines.
Art. 66. - (1) If the user finds a defect or that the fiscal memory is full, it has the obligation to inform the authorized distributor, the accredited servicing unit, as well as the territorial body where the machine installation statement., provided for under art. 104, para. (1), was submitted.
40 000 -
When you are NOT obliged to replace the fiscal memory.
Art. 71. - Replacement of the fiscal memory of the electronic fiscal cash registers installed is not obligatory, and they can be used until such memory is full, in the following cases: a) the fiscal attribute changes; b) the legal status of the company changes, but its name doesn’t; c) the cash register is moved from one business unit to another business unit, within the same shopping center, located at the same address; d) the name of the streets where the place of installation is located changes; e) temporary inactivity of the users, reported to the fiscal bodies pursuant to the law.
Use only paper rolls of good quality, which ensure legibility up to 5 years. Z Reports are kept in the accounting records for 10 years..
Art. 72. - (1) Users can buy consumables for the electronic fiscal cash registers from any manufacturer, importer or seller of such products, subject however to complying with the provisions of art. 4 par. (6) and (9) of the Urgency Ordinance.
Buy paper rolls only from the suppliers you concluded consumable supply agreements with.
Art.4. (6) Users of electronic fiscal cash registers are bound to a) use only consumables of the type and having the technical features laid-down in the user manual for the relevant machine; b) use only consumables which ensure that legibility of the data is preserved; c) ask the distributor ... to complete the user manual with information about the type and technical features of the consumables, should such information be missing from the user manual; d) execute firm agreements with the suppliers of consumables, containing clauses which secure delivery only of the consumables of the type and having the technical features laid-down in the user manual..., as well as clauses regarding the claims users are entitled to in case of any default of the suppliers.
40 000 -
Pay maximum attention to the Intervention Book. You risk being fined lei 10,000. If lost, recreate it within 72 hours.
Art. 102. - (6) In the event of the intervention book is lost or damaged, the users shall inform the fiscal body forthwith thereof ...such report shall be in writing... a new recreated intervention book shall be submitted for stamping ... In case the intervention book is damaged, the user shall submit the damaged intervention book to the fiscal body too, for comparison.
8 000 - 10 000
If you don’t have a servicing agreement, you have to buy a new cash register.
Art. 107.- (4) The express or tacit refusal of the user to conclude servicing agreements for the post-warranty period is deemed voluntary surrender of the said electronic fiscal cash register and stands for a decision to purchase a new type of machine.
A cash register which is defect or without a servicing agreement makes you liable to fines and closing down of the unit.
Art. 107.- (5) In the event the specialized bodies find that the electronic fiscal cash register is unusable due to breaking down or the failure to have it commissioned in absence of a valid servicing agreement, the business undertaking in question shall be fined and its activity shall be suspended until another machine is purchased and duly installed.
8 000 - 10 000
Display the announcement “Ask the fiscal receipt” in letters of 3 cm.
Art. 117. - (2) Users of the electronic fiscal cash registers are bound to display in a visible place announcements warning the customers of the obligation to ask for and keep the fiscal receipt for a potential control. Art. 118 Announcements ... shall be written in capital letters with the character height of at least 3 cm.
2 000 - 4 000
Have at least one technical revision a year. This is proven by the stamp of the servicing company in the Intervention Book.
Art. 106. - (2) Authorized distributors are bound to ensure, through in-house servicing technicians or accredited servicing units:
8 000 - 10 000 for the failure to update the Intervention Book.
Allow access of the servicing technician to undertake the regular revision and fill-in the Intervention Book.
Art. 47.- (9) The accredited servicing units have the obligation, as soon as one of their servicing technicians found and reported an unauthorized intervention on the electronic fiscal cash register, to further report this in writing, by telex, fax or similar, to the territorial body of the Financial Guard having jurisdiction over the unit of the user in question.
No fine. Report to the Financial Guard.