News
Romanian government explained details regarding unused fiscal electronic cash registers
Summary
The general rule states that in case the fiscal electronic cash register is not used on 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, that is done by submitting the form F4109, by 20th of the following month for the current month.
Content
What was uncertain is in cases of unused cash registers is it still necessary to submit the mentioned F4109 form after the connection has been established to ANAF?
For unused cash registers, it results that for them no information is transmitted to ANAF since there is no data created by those registers and thus it is considered that for them the "Declaration regarding the unused fiscal electronic cash registers" is submitted also after the connection to ANAF.
The reason for this need is that there would be no other information exchange between ANAF and such fiscal cash registers since there is no data to be sent other than inform the Tax authorities of non-usage.
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