How to comply with the newly defined period for keeping the fiscal memory from the fiscal cash register in Romania?

In the context of recent amendments to the provisions of the relevant law, the Romanian Ministry of Finance has published, in the interest of decisional transparency, a draft order for amending and supplementing some regulations on financial-accounting documents. Among other changes, the mentioned draft Order clarifies how to calculate the time for keeping records from fiscal cash registers in relation to the new period established by Law Nr. 36/2023.

Subsequently, by Law No. 36/2023 for the amendment of Accounting Law No. 82/1991, as well as No. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers, the provisions regarding the keeping of all financial-accounting documents, were fully reformulated. According to the current provisions of Art. 25 of the Law on Accounting, the mandatory accounting/cash registers and supporting documents underlying the entries in the financial accounting are to be kept in the archive of the persons holding them for 5 years calculated from the 1st of July of the year following the end of the financial year in which they were drawn up.

This newly added article means that fiscal cash register operators are now required (beginning this year) to keep fiscal memory records for longer than the initially set 5 years, taking into account the date from which the time of keeping the records is calculated (i.e. July 1st of the following year).Thus, in practice, the time to save the records from a cash register becomes at least 6 years (5+1) rather than 5 years from the time they were pulled up.