Law no. 136/2019 (Law no. 136/2019) was published on 17 July 2019, repealing par. (1), (2) and (4) of Art. 40 of Ordinance Government no. 27/2011 on road transportation, while amending and completing Government Emergency Ordinance no. 28/1999 (GEO no. 28/1999) on economics operators’ obligation to use fiscal electronic cash registers.
The main change to GEO no. 28/1999 relates to the obligation of economic operators which sell products and services through vending machines to equip them with fiscal electronic cash registers by 31 December 2019. Fiscal cash registers without printing devices are exempt from the obligation to print receipts, daily closure tax reports and other types of documents.
Furthermore, Law no. 136/2019 introduces the obligation for road transport operators providing regular national transport services, with the exceptions provided in GEO no. 28/1999, to equip the vehicles used for such activities with fiscal electronic cash registers within six months as of the date of entry into force of this law.
The obligation to use fiscal electronic cash registers
The obligation to use fiscal electronic cash registers has been extended to economic operators which deliver goods or services through commercial vending machines which use bank card readers or automatic cash collection. Fiscal cash registers without printing devices are exempt from the obligation to print tax receipts, daily closure tax reports and other types of documents provided by GEO no. 28/1999.
The statutory deadline for operators to equip vending machines with fiscal electronic cash registers is 31 December 2019.
Exceptions from the obligation to use fiscal electronic cash registers have been maintained / introduced:
Issues related to the use of fiscal electronic cash registers
Economic operators using fiscal electronic cash registers without print devices are not required to display a notice informing customers of economic operators’ and customers’ legal obligations related to fiscal electronic cash registers.
If electronic fiscal cash registers without printing devices are inoperative, economic operators are not required to record all operations in a special register.
Methodological norms for the application of GEO no. 28/1999 will be amended and completed in accordance with the new legal provisions in the field of fiscal electronic cash registers within 60 days as of the date of entry into force of Law no. 136/2019.
Control tasks in the field of fiscal electronic cash registers
Responsibilities for inspecting operation and use of fiscal electronic cash registers, finding contraventions and applying sanctions, have been extended to the State Inspectorate for Road Traffic Control.
Economic operators selling products and services through vending machines are required to equip them with fiscal electronic cash registers by 31 December 2019.
Road transportation operators conducting regular transportation services in national transport, with the exceptions provided by GEO no. 28/1999, have to provide the vehicles used with electronic cash registers within six months as of the date of entry into force of this law (20 January 2020).
Local scheduled public subway and other passenger transportation services provided on the basis of tickets or printed subscriptions, as well as international road transportation for passengers in exchange for money, are exempt from using fiscal electronic cash registers.
We expect the methodological norms for GEO no. 28/1999 to clarify the characteristics, installation method and technical approval requirements of the cash registers to be purchased by economic operators.
The provisions of Law no. 136/2019 entered into force on 20 July 2019.
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