New administrative duties for electronic cash registrar users

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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.