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.
Romania significantly reduced the amount of time businesses were required to keep certain data on fiscal devices.
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Romania
Author: Kristina Dosen
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Fiscal subject related
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1721
Content accuracy validation date:
24.01.2023
Content accuracy validation time:
08:38h
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 applicable in Romania. Specifically, this means a shorter period of time than the prior period provided by the legislation.
Firstly, it is stipulated that the fiscal memory, which is a unique recordable device in the fiscal module, as well as the preservation of the data on this fiscal memory over time for a period of 5 years, Until now, the conservation period was set at 10 years, but now it is reduced to 5 years. Article 3(4) is amended to read as follows: (4) The fiscal memory is a unique recordable device in the fiscal module, which must necessarily allow the progressive accumulation of data, without them being modifyable or erased, as well as their preservation in time for a period of five years.
Secondly, the initiators of the new law show that, in contrast to these periods in which economic operators have accumulated mountains of archival papers, the Fiscal Procedure Code provides that the general limitation period of the tax body's right to establish tax receivables is 5 years. Therefore, the tax authorities can carry out inspections only within this term of 5 years based on this change that was adopted.
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