Romania
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The fiscalization requirements have been for the long period active in Romania. The rules have had many significant updates in the following years, as necessary to follow the changes in the fiscalization environment. Significant changes were made in relation to the storage of data and payment types in the printer.
Romania
Romania has been a fiscal country for a long time. Following the technological changes and fiscalization environment, significant updates have been made. New regulation brought even more specifically defined communication and data exchange with ANAF (National Agency for Fiscal Administration), done by the fiscal printer. All data have to be stored on an SD card. The receipt layout contains new fiscal information and there is extra information about items that have to be sent to the printer. The new fiscal device includes 2 additional VAT rates and it is allowed to program new payment types.
Type of fiscalization: Hardware
Latest news for Romania
See moreInconsistency criteria that ANAF can use to start a tax audit of a company in Romania
Romania
Author: Kristina Dosen
In accordance with the provisions of Article 7 of the Fiscal Procedure Code, the tax administration procedures are carried out according to the fiscal risk class or subclass in which taxpayers are classified as a result of the risk analysis performed by the tax body. In this respect, taxpayers fall into 3 main risk classes (small, medium, and high), and the criteria according to which the tax risk... Read more
In accordance with the provisions of Article 7 of the Fiscal Procedure Code, the tax administration... Read more
New document was uploaded: Fiscal devices in Romania
Romania
Author: Kristina Dosen
The purpose of this document is to point out the different fiscal devices and their specific components, that are used in retail (e.g., electronic fiscal cash registers, fiscal printers, vending machines, self-checkout cash registers, etc.) in Romania. Read more
The purpose of this document is to point out the different fiscal devices and their specific compone... Read more
Home deliveries in Romania: Establishments that opt for tipping may later change their mind in certain cases
Romania
Author: Kristina Dosen
The taxation of tipping is mandatory, from January 2023, only for services actually provided in restaurants and bars. In the case of home deliveries, it is completely optional, and establishments that opt for taxation can change their minds later. In the case of deliveries of products to customers' homes, there is no obligation to highlight the tip on the tax receipt. Therefore, in this specific c... Read more
The taxation of tipping is mandatory, from January 2023, only for services actually provided in rest... Read more
New document was uploaded: Regulations for introducing tip taxation into the Romanian fiscal system (RO)
Romania
Author: Kristina Dosen
This document represents the translation of the regulative amendment to Government Emergency Ordinance No. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines to record tips in certain retail businesses. Read more
This document represents the translation of the regulative amendment to Government Emergency Ordinan... Read more
New document was uploaded: Regulations for introducing tip taxation into the Romanian fiscal system
Romania
Author: Kristina Dosen
This document represents the translation of the regulative amendment to Government Emergency Ordinance No. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines to record tips in certain retail businesses. Read more
This document represents the translation of the regulative amendment to Government Emergency Ordinan... Read more
Romania significantly reduced the amount of time businesses were required to keep certain data on fiscal devices.
Romania
Author: Kristina Dosen
Law 36/2023, which drastically reduces the archiving period of accounting and fiscally related documents, provides for a similar measure for the tax obligations of cash registers. From January 15, 2023, the document will be in effect. Cash registers' are to keep saved data for just 5 years, and the replaced memos can be archived for as long as possible, according to a piece of legislation applicab... Read more
Law 36/2023, which drastically reduces the archiving period of accounting and fiscally related docum... Read more
Latest document for Romania
See moreFiscal devices in Romania
Romania
Author: Kristina Dosen
The purpose of this document is to point out the different fiscal devices and their specific components, that are used in retail (e.g., electronic fiscal cash registers, fiscal printers, vending machines, self-checkout cash registers, etc.) in Romania. Read more
The purpose of this document is to point out the different fiscal devices and their specific compone... Read more
Regulations for introducing tip taxation into the Romanian fiscal system (RO)
Romania
Author: Kristina Dosen
This document represents the translation of the regulative amendment to Government Emergency Ordinance No. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines to record tips in certain retail businesses. Read more
This document represents the translation of the regulative amendment to Government Emergency Ordinan... Read more
Regulations for introducing tip taxation into the Romanian fiscal system
Romania
Author: Kristina Dosen
This document represents the translation of the regulative amendment to Government Emergency Ordinance No. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines to record tips in certain retail businesses. Read more
This document represents the translation of the regulative amendment to Government Emergency Ordinan... Read more
Vending machines – Romania
Romania
Author: Kristina Dosen
The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in Romania in terms of their treatment within the scope of the Romanian fiscalization system. The main purpose of the document is to provide answers to the following questions: Are vending machines fiscalized in Romania or not? Is there an obligation to issue proof of payment for sales through a vending machine? Read more
The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in... Read more
Device fiscalization procedure in Romania
Romania
Author: Kristina Dosen
This document was created with the purpose of providing the most important and up-to-date information regarding the procedure of fiscalizing fiscal devices in Romania. This document will also provide an explanation of relevant terminology and steps that need to be taken before putting a fiscal device into operation as well as additional related topics that require the assistance of the authorized service personnel. Read more
This document was created with the purpose of providing the most important and up-to-date informatio... Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more