Some additional explanations for the new provisions related to cash registers

Transition from standard cash registers to new electronic fiscal cash registers (AMEF) has as its main objective the taxing of revenues related to cash collected amounts. For this purpose, by the new system, the electronic logbooks from a cash register is transmitted to the tax authorities. Information gathered from AMEF users is reviewed by tax authorities to identify possible mismatches, such as similar users of the same device, or tax receipts issued at the closure of the work program in order to record certain incomes.

Implementation of the new system could not be achieved by the initial deadlines (1 June / 1 August 2018), as a result the tax authorities came to support economic agents, postponing these deadlines by 3 months, meaning that the possibility of penalizing noncompliant users with the new legal requirements it has been suspended, by 1 September 2018 and, respectively, 1 November 2018. For failure to comply with these deadlines, according to the most recent legislative amendments, economic agents will not be directly sanctioned with a fine, but initially the sanction warning will be applied to them.

To make this new system work, a number of new tax forms have been approved and introduced. Thus, the statement with which the electronic logbooks of a fiscal electronic cash register will be sent to ANAF is the form A4200. Practically, from the fiscal electronic cash register will be exported data on operations in the form of xml files for each day, as well as an xml summary of the period. These data will be included in the tax declaration using the DUKIntegrator program by choosing the A4200 declaration type and only selecting the summary file (not also the tax receipts files).

The application will attempt to correlate the information from the tax receipts with the one in the summary (the loaded one that contains all tax days), and if any differences are identified, then the validation will end with errors. The statement submitted with such errors entails the responsibility of the cashier, even if the statement is transmitted by the person holding the digital certificate for electronic signature.

The statement is submitted by the 20th of the following month for the current month’s data. This declaration task becomes mandatory starting with operations from August 2018, with the first declaration deadline being 20 September 2018.

Even if the reporting period does not represent a full month, the statement is also submitted monthly for each active cash register.