Noi obligatii pentru utilizatorii caselor de marcat

Noi obligatii pentru utilizatorii caselor de marcat

[:ro]In Monitorul Oficial al Romaniei nr. 966/30.12.2014 a fost publicata Ordonanta de Urgenta nr. 91/2014, pentru modificarea si completarea Ordonantei de urgenta a Guvernului nr. 28/1999 privind obligatia operatorilor economici de a utiliza aparate de marcat electronice fiscale
Ordonanta prevede obligativitatea utilizarii de aparate de marcat cu jurnal electronic de catre operatorii economici si eliminarea aparatelor de marcat cu rola jurnal.
Trecerea la casele de marcat electronice fiscale (cu jurnal electronic) se va face treptat, astfel:
– Incepand cu data de 1 octombrie 2015, vor fi autorizati doar distribuitori pentru aparatele de marcat electronice fiscale cu jurnal electronic;
– Incepand cu data de 1 ianuarie 2016 se interzice comercializarea aparatelor de marcat electronice fiscale cu rola jurnal;
– Incepand cu data de 1 aprilie 2016 marii contribuabili au obligația sa utilizeze doar aparate de marcat cu jurnal electronic;
– Incepand cu data de 1 iulie 2016 contribuabilii mijlocii au obligația sa utilizeze doar case de marcat cu jurnal electronic;
– Incepand cu data de 1 noiembrie 2016 contribuabilii mici au obligația sa utilizeze doar aparate de marcat cu jurnal electronic.
In vederea realizarii supravegherii si monitorizarii aparatelor de marcat electronice fiscale, operatorii economici au obligatia de a asigura conectarea la distanta a aparatelor de marcat electronice fiscale, in vederea transmiterii de date fiscale catre Agentia Nationala de Administrare Fiscala.
Pentru realizarea operatiunii de supraveghere si monitorizare a aparatelor de marcat electronice fiscale Agentia Nationala de Administrare Fiscala emite, pana la data de 1 februarie 2017, norme metodologice privind procedura de conectare a aparatelor de marcat electronice fiscale la un sistem informatic national de supraveghere si monitorizare a datelor fiscale.
Neindeplinirea obligatiei operatorilor economici de a utiliza aparate de marcat electronice fiscale in conformitate cu prevederile prezentei Ordonante se sanctioneaza cu amenda de la 10.000 lei la 15.000 lei.[:en]Emergency Government Ordinance no 91/2014 to amend Emergency Government Ordinance no. 28/1999 regarding the obligation of economic agents to use fiscal electronic cash register, was published into Official Gazette no 966/30.12.2014.
Ordinance requires the obligation of economic agents to use journal electronic devices and to eliminate roll journal devices.
Switching to electronic fiscal electronic cash registers (with electronic journal) will be done in steps, as follows:
– Starting 1 October 2015, will be authorized only distributors for electronic cash register with electronic journal;
– Starting 1 January 2016 it is prohibited commercialising of electronic cash registers with roll journal;
– large taxpayers are required to use only journal electronic cash registers as of 1 April 2016;
– medium taxpayers are required to use only journal electronic cash registers as of 1 July 2016;
– small taxpayers are required to use only journal electronic cash registers as of 1 November 2016.
In order to achieve surveillance and monitoring of fiscal electronic cash registers, economic agents are required to ensure remote connection of fiscal electronic cash registers in order to submit fiscal data to the National Agency for Fiscal Administration.
National Agency for Fiscal Administration shall issue, until 1 February 2017, methodological norms regarding the procedure for connecting the fiscal electronic cash registers to a national surveillance system and monitoring of fiscal data in order to achieve the surveillance and monitoring of fiscal electronic cash registers.
Failure of economic agents to use fiscal electronic cash registers according to this Ordinance is fined from lei 10,000 to lei 15,000.[:]

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