The A4200 declaration containing the data registered by the cash registers must be submitted by the 20th of the month following the reporting month.
The data registered by the fiscal electronic cash registers until the moment of their connection to ANAF (National Tax Authorities) will be transmitted by the economic operators by submitting the A4200 declaration until the 20th of the month following the reporting month.
After the moment of connecting the fiscal electronic cash register to the computer system, the data registered by it will be transmitted automatically, after the generation of the daily closing Z report, without the need to send the A4200 declaration.
Please note that the connection deadlines for electronic fiscal cash registers are:
- 06.2021, for the fiscal electronic cash registers owned by the economic operators included in the category of large taxpayers;
- 11.2021, for the fiscal electronic cash registers owned by the economic operators included in the category of small and medium taxpayers.
- All categories of taxpayers could connect starting with 03.2021.
In the conditions in which, the economic operator holding AMEF, received through the Virtual Private Space (SPV) service, the situation that includes information regarding the identified errors and the files containing fiscal data that could not be transmitted from the electronic cash register fiscal to the computer system, and found that there are files identified as not transmitted, it will take the necessary steps to transmit the data through the declaration A4200, in accordance with the provisions of Article 2 of OpANAF no. 627/2018.
We specify that, in case the taxpayers use AMEF installed in areas not served by electronic communication networks, they have the obligation to complete and transmit the declaration provided in Annex 2 to OpANAF (Order of the President of the National Agency for Fiscal Administration) no.435/2021 è F4110.
The declaration (F4110) is completed with the help of the assistance program provided on the ANAF website in the section Online Services – Download Declarations and is submitted in PDF format, with attached XML file, electronically signed, by means of remote transmission, in accordance with the legal provisions in force.
According to a communiqué of ANAF, the institution reminds the economic operators, users of electronic fiscal cash registers (AMEF) classified in the category of small and medium taxpayers that they have the obligation to ensure their remote connection, respecting the terms established in article 3 paragraph (1 ) letter b) of OpANAF no.435 / 25.03.20211
As mentioned above, the deadline for connecting AMEF held by economic operators in the category of small and medium taxpayers is 30.11.2021.
Failure to comply with the obligation to ensure the remote connection of AMEF, in order to transmit fiscal data to ANAF, constitutes a contravention and is sanctioned with a fine between 8,000 and 10,000 lei, in accordance with the provisions of article 10 letter ff), corroborated with the provisions of article 1 paragraph ( 1) letter j), of the EMERGENCY ORDINANCE no. 28/1999 regarding the obligation of the economic operators to use fiscal electronic cash registers, with the subsequent modifications and completions.
After connecting to the computer system, according to the procedure, the economic operator holding the cash register, can check through the Virtual Private Space, any messages that the computer system may send regarding the malfunctions of sending files from electronic fiscal cash registers to the computer system , according to the provisions of article 2 paragraph (2) of OpANAF no. 435/2021.
ANAF specifies that the provisions of article 3 and article 4 of OPANAF no. 627/2018 regarding the completion and transmission of the “Declaration regarding unused electronic cash registers” –F4109, remain applicable also for fiscal electronic cash registers connected to the computer system.
Thus, the connection of AMEF to the computer system of ANAF will imply the renunciation of certain declarations that are submitted periodically by the taxpayers having as effect a simplification of the declarative obligations, in the event of successful completion of the process and transmission of complete data.
Legal basis:
– ANAF Order no. 627/2018 on the approval of the procedure for transmitting the data provided in Article 3 paragraph (1) letter a) or Article 3 paragraph (2) letter a), b) or c), as the case may be, respectively those provided in Article 3 paragraph (1) letters b) and c) of Annex no. 11 to the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers, approved by Government Decision no. 479/2003, to the National Agency for Fiscal Administration;
– Order ANAF 435/2021 regarding the approval of the Procedure for connecting the fiscal electronic cash registers, defined in article 3 paragraph (2) of the Government Emergency Ordinance no. 28/1999 regarding the obligation of the economic operators to use fiscal electronic cash registers, at the national computer system for surveillance and monitoring of the fiscal data of the National Agency for Fiscal Administration;
– ANAF Order 146/2018 for the description of the profiles provided in article 22 point J letter a) of the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers, approved by Government Decision no. 479/2003, the XML structure of their activation messages, the XML structure of the files provided in article 22 point J letter b) of the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers, approved by Government Decision no. 479/2003, as well as the categories of URLs used in the exchange of information with the national computer system for supervision and monitoring of the fiscal data of the National Agency for Fiscal Administration;
– www.anaf.ro