Order no 513/2015 for approving the model and content of Personal Cash Register as well as the procedure for registration of the Register with the tax authorities, was published into Official Gazette no 300/30.05.2015.
The economic operator is required to prepare Personal Cash Register (Register) for each unit of sale of goods or rendering of services.
Register pages are numbered in ascending order and it is signed on the last page by the administrator or by the authorized person.
The Register is daily filled by the economic operator’s employees who work in the unit of sale of goods or rendering of services, at the beginning of the working hours, without any erasures or changes.
The economic operator is responsible for the integrity of the Register and its daily completion by the personnel employed within the sales unit.
The economic operator must notify the competent fiscal authority regarding the preparation of the register, stating the opening date and the number of pages, according to their numbering, within 5 working days from the publication date of this order (i.e. until Friday, 8 May 2015).
The Register shall be kept at the sale unit, in order to be presented at the request of the fiscal authorities.
An economic operator may use a single Register per each unit of sale of goods or rendering of services.