{"id":11759,"date":"2020-07-28T12:42:57","date_gmt":"2020-07-28T09:42:57","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/07\/28\/facilities-for-the-purchse-of-fiscal-cash-registers\/"},"modified":"2020-07-28T12:52:46","modified_gmt":"2020-07-28T09:52:46","slug":"facilities-for-the-purchase-of-fiscal-cash-registers","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2020\/07\/28\/facilities-for-the-purchase-of-fiscal-cash-registers\/","title":{"rendered":"Facilities for the purchase of fiscal cash registers"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Inter-alia the main changes we mention the following:<\/p>\n<p>\u2022 Taxpayers who purchase fiscal cash registers deduct the acquisition cost from the profit tax due for the quarter in which they were put into operation. The amounts that are not deducted from the profit tax are carried forward for the next 7 consecutive years.<\/p>\n<p>\u2022 Micro-enterprises that purchase electronic fiscal cash registers deduct the acquisition cost related to them from the income tax of micro-enterprises in the quarter in which they were put into operation.<\/p>\n<p>\u2022 The amounts that are not deducted from the income tax of micro-enterprises are reported in the following quarters for a period of 28 consecutive quarters.<\/p>\n<p>\u2022 Taxpayers who owe profit tax for 2020 deduct from the profit tax and the acquisition cost of electronic fiscal cash registers and put into operation in 2018, 2019 and 2020 provided that at the date of purchase of those cash registers taxpayers were profit tax payers.<\/p>\n<p>\u2022 The acquisition cost of electronic fiscal cash registers purchased and put into operation in 2018, 2019 and 2020 before the entry into force of this law will be added to the taxable base for the 4th quarter of 2020 but from the income tax of micro-enterprises determined in that quarter.<\/p>\n<p>\u2022 Taxpayers obliged to pay the specific tax that purchases electronic fiscal cash registers deduct the acquisition cost related to them from the specific tax in the year in which they were put into operation. The amounts that are not deducted from the specific tax are carried forward to the following year for a period of 7 consecutive years.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Inter-alia the main changes we mention the following: \u2022 Taxpayers who purchase fiscal cash registers deduct the acquisition cost from the profit tax due for the quarter in which they were put into operation. The amounts that are not deducted from the profit tax are carried forward for the next 7 consecutive years. \u2022 Micro-enterprises [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-11759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Facilities for the purchase of fiscal cash registers - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2020\/07\/28\/facilities-for-the-purchase-of-fiscal-cash-registers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facilities for the purchase of fiscal cash registers\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]Inter-alia the main changes we mention the following: \u2022 Taxpayers who purchase fiscal cash registers deduct the acquisition cost from the profit tax due for the quarter in which they were put into operation. The amounts that are not deducted from the profit tax are carried forward for the next 7 consecutive years. \u2022 Micro-enterprises [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kreston.ro\/en\/2020\/07\/28\/facilities-for-the-purchase-of-fiscal-cash-registers\/\" \/>\n<meta property=\"og:site_name\" content=\"Kreston Romania\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KrestonRomania\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-28T09:42:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-28T09:52:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kreston.ro\/wp-content\/uploads\/2020\/07\/achizitia_caselor_de_marcat.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"598\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kreston Romania\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@KrestonRomania\" \/>\n<meta name=\"twitter:site\" content=\"@KrestonRomania\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kreston Romania\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/\"},\"author\":{\"name\":\"Kreston Romania\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#\\\/schema\\\/person\\\/db98cc262f68b94f1de6fe9aab5e4cea\"},\"headline\":\"Facilities for the purchase of fiscal cash registers\",\"datePublished\":\"2020-07-28T09:42:57+00:00\",\"dateModified\":\"2020-07-28T09:52:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/\"},\"wordCount\":272,\"publisher\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2013\\\/03\\\/kreston_romania_news_cover.png\",\"articleSection\":[\"Tax Alert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2020\\\/07\\\/28\\\/facilities-for-the-purchase-of-fiscal-cash-registers\\\/\",\"name\":\"Facilities for the purchase of fiscal cash registers - 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