Final specifications on cash registers

Activation of the cash register will be achieved by assigning by the competent fiscal body of an unique serial number or an unique identification number (NUI).

In this respect, the user of the cash register will fill out an application that can be filed:

– either in paper format, in which case it will get a serial number;

or

– through the SPV, using the smart pdf, the C801 form, in which case from the ANAF application a NUI will be assigned.

In case the fiscal electronic cash register is not used in any day of the reporting period, the economic operator has the obligation to inform the fiscal authority in this regard by submitting the declaration of non-use, form F4109, by 20th of the following month for the current month.

In conclusion, the new system makes it possible to verify the transactions carried out by the cash registers in real time and in a consistent manner. Because the declaration can only be signed with a qualified digital certificate for electronic signature, it remains to be seen whether the tax authorities will accept the submission of this form (A4200) also in a signed, handwritten, paper form, accompanied by a CD.