Fiscal memory and de-taxation of the cash register

According to the Emergency Ordinance 28/1999 on the obligation of economic operators to use electronic fiscal cash registers *) – Republished, with subsequent amendments and completions, the electronic fiscal cash registers are: cash registers, as well as other systems that include devices with functions of cash registers, which constructively incorporates a fiscal module, through which it controls the fiscal memory, the printing device and the customer display.

Electronic fiscal cash registers are also considered electronic fiscal cash registers and other systems that include devices with cash register functions, equipped with electronic journal storage device, which constructively incorporates a fiscal module, through which it controls the fiscal memory, the device printing device, storage device, client display, external rescue device and external communication device that allows integration into a computer system;

The fiscal memory is a unique device writable from the fiscal module, which must allow the progressive accumulation of data, without them being able to be modified or deleted, as well as their preservation in time for a period of 10 years from the date of its replacement.

We mention that in the fiscal memory of the fiscal electronic cash registers the following data will be stored:

– the name and fiscal identification code of the issuer;

– the address of the place of installation of the device;

– the logo and the fiscal series of the device;

– the synthesis data with fiscal character coming from the daily closing fiscal reports and of any modifications of parameters that affect the interpretation of the stored data and events that affect the continuity of data registration for the fiscal electronic cash registers.

In the case of electronic cash registers, the fiscal memory also contains the identifier of the electronic journal, as well as the data from the security of the electronic journal.

We mention that the electronic fiscal cash registers are sealed by applying a fiscal seal by persons authorized for this purpose by the Ministry of Public Finance.

The Ministry of Finance, through the specialized directorate, creates, manages and publishes on its website the Register of authorized distributors and of the fiscal electronic cash registers that they sell, as well as a list of accredited units for the sale and / or service of the respective devices, including registered service technicians, specifying their identification elements.

We specify that economic operators that use fiscal electronic cash registers, when filling the fiscal memory, when it must be replaced due to failure, or when it can no longer be used by users for various reasons, as well as if they cease. activity, are obliged to ensure the preservation and archiving of fiscal memoranda for a period of 10 years.

We emphasize that it is not mandatory to replace the fiscal memory of the installed electronic fiscal cash registers, this can be used until filling, in the following cases:

  1. when changing the fiscal attribute of the user’s fiscal identification code;
  2. when changing the form of incorporation of the company without changing its name;
  3. when changing the name and / or address of the company if the fiscal identification code is kept;
  4. when moving a work point belonging to the user from one stand to another, within a commercial complex located at the same address;
  5. when changing the name of the street from the place of installation of the fiscal electronic cash registers;
  6. in case of temporary inactivity of users, notified to the fiscal bodies, according to the law;
  7. in case of errors found after taxation regarding the registration of the data from the fiscal receipt header.
  8. when changing the address at the place of installation of the cash registers which according to the provisions of Article 3 paragraph (21) do not constructively incorporate the printing device.
  9. When replacing the fiscal memory, the change of the electronic journal storage device must be changed.

Authorized distributors, as well as the units in their network accredited for service, as the case may be, have the obligation to ensure, within maximum 72 hours from the user’s request, the installation of the new device, as well as the replacement of the fiscal memory or electronic diary storage device, if they are defective or the storage capacity has been exhausted.

The authorized distributors, as well as the accredited service units are obliged to comply with the request of the bodies with competence in the field of control, in order to carry out the control activity of the delivered devices.

For the electronic cash registers, the distributors have the obligation to make available to the fiscal body the electronic reading programs of the fiscal memory, the programs for reading and checking the electronic journal, as well as the instructions for use.

Procedure for clearing the cash register:

According to the Emergency Ordinance 28/1999, when the cash register fails, when the fiscal memory is filled (so in cases where the house can no longer be used) or if the working point closes and the company ceases its activity , then its operator is obliged, after reading the report and taking over the roll on which the data are registered, to hand it over to the General Directorate of Public Finance, which will ensure the preservation and archiving of this fiscal report for a period of at least 10 years.

The de-taxation of the cash register must be done within a maximum of 30 days from the closing of the working point and takes place in three stages:

– in the first phase, an appointment is made at the Financial Administration;

– the fiscal memory is handed over to the Financial Administration to which the working point belongs

– The serial number allocated by the General Directorate of Public Finance is canceled.

Documents required for handing over the fiscal memory:

– The intervention book (contains all the records that were made during the whole operation, all the identification data of the cash register and the user data) and the Special Register of the cash register;

– Installation declaration: both in original and in copy;

– Address Order Number NATIONAL AGENCY FOR FISCAL ADMINISTRATION (ANAF): both in original and in copy;

– Identity card of the administrator of the company or of the person who takes over the fiscal memory of the cash register;

– Delegation of the person who takes over the fiscal memory;

– The company’s registration certificate, in copy;

– Certificate of registration for VAT purposes (CIF), also in copy and only if necessary

We mention that the extraction of the fiscal memory from the cash register is done by a technician, in the presence of an inspector. The fiscal apparatus must be functional, accompanied by the power cord and the paper roll. After this procedure, the owner of the cash register will receive a handover report, which will be registered with the Financial Administration to which the work point / company headquarters belongs.

Documents required to cancel the serial number:

– The document proving the official closure of the working point, from the Trade Register;

– Order Number Address NATIONAL AGENCY FOR FISCAL ADMINISTRATION (ANAF) (in original); – Delegation (if applicable);

– Copy of C.I. of the administrator or of the delegate, as the case may be; – Certificate of registration for VAT purposes (CIF), in copy (and if applicable).

We mention that in maximum 7 days from the submission of this file, it will be possible to lift the proof of the cancellation of the fiscal number.

  • Legal basis:
  • Emergency Ordinance 28/1999 on the obligation of economic operators to use electronic fiscal cash registers *) – Republishing;
  • Government Decision 804/2017 on amending and supplementing the Methodological Norms for the application of 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;
  • aparaturafiscala.ro .