Legislative changes regarding the obligation to use electronic fiscal marking machines: Law no. 36/2023

The takeaway 

Law no. 36/2023 amends:

• Accounting Law no. 82/1991 regarding the retention period for mandatory registers, supporting documents and accounting data; and
• Emergency Government Ordinance no. 28/1999 (OG no. 28/1999) regarding the fiscal memory retention term for fiscal electronic marking devices.

The above terms have been reduced from ten years to five years. The changes brought by Law no. 36/2023 enter into force on 15 January 2023.

In detail

The amendments to Accounting Law no. 82/1991 are:

• The entities provided for in art. 1 of Accounting Law no. 82/1991 that use IT systems for automatic data processing have to retain the accounting data on technical support for a period of five years.
• Mandatory accounting registers and supporting documents that form the basis of records in financial accounting, as well as salary statements, also have to be retained for a period of five years.
• The five-year period is calculated from 1 July of the year following the end of the financial year to which the records apply.

The changes to GEO no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines are:

• The general definition of fiscal memory has been changed in the sense that the data must be retained for a period of five years.
• The special register, the daily closing fiscal report and documents requested by the fiscal bodies for verifying the revenues used in calculating the taxes and fees due to the state budget have to be retained by the economic operators for a period of five years, calculated from 1 July of the year following the end of the financial year to which the records apply.
• When the fiscal memory is full, replaced as a result of failure, can no longer be used for various reasons and when users cease their activity, economic operators have to retain and archive the fiscal memories for a period of five years, calculated from 1 July of the year following the end of the financial year to which the records apply.

Source: [Law no. 36/2023 to amending the Accounting Law no. 82/1991, as well as GEO no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines, published in the Official Gazette no. 36 dated 12 January 2023]