In what situations do taxpayers have to file an F4105 notification in Romanian fiscalization?

ANAF has recently made, on its official website, some specifications regarding the compliance of the taxpayers with the terms of the declaration/submission of information in the field of fiscal electronic cash registers via forms that are prescribed, in particular the form noted as "F4105".

Regarding "F4105", which is the name of the notification regarding the situation of the fiscal electronic cash register, the users of fiscal electronic cash registers have the obligation to inform the competent tax authority by sending this notification (hereinafter referred to as "F4105") regarding the occurrence of a situation such as:

• theft or disappearance of an electronic cash register,
• destruction of the electronic cash register
• change of the place of use of the device between work points of the same economic operator (same user)
• alienation of the electronic fiscal cash register
• when closing the work point,
• when ceasing the activity by liquidation, dissolution, merger, or division of the economic operator, as the case may be.

The notification must be sent to the competent tax authority, within a maximum of 5 working days from the date on which the situation occurred on the field.

According to the information from ANAF experts, the user transmits the notification only by electronic means of remote transmission and is able to find this actual notification by accessing the designated internet link on the ANAF website. That link is found here: https://static.anaf.ro/static/10/Anaf/Declaratii_R/4105.html.