The procedure regarding unused cash registers in Romania

The law also applies to cash registers used for seasonal activities, such as fairs or exhibitions. Users of fiscal cash registers must submit the F4109 return - Declaration regarding unused fiscal electronic cash registers, for all unused cash registers, even for those where the fiscal memory was extracted and the form F4105 with fiscal memory extraction was sent.
The provisions of art. 3 and art. 4 of Op ANAF nr. 627/2018, regarding the completion and transmission of the Declaration – F4109, remain applicable also for the fiscal electronic cash registers connected to the information system but which have not been used (e.g. the cash registers used for seasonal activities, fairs, exhibitions), transmitted the Employers' Association of Merchants and Service of Cash Registers in Romania. According to the regulations in force, there are no exceptions prescribed to the obligation to submit form F4109.