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  • Tax Flash no. 53
Article:

Tax Flash no. 53

09 April 2021

In the Official Gazette no. 319 of 30.03.2021, the NAFA Order no. 435/2021 regarding the approval of the Procedure for connecting the fiscal electronic cash registers, defined at art. 3 para. (2) of the Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers, at the national computer system for surveillance and monitoring of fiscal data of the National Agency for Fiscal Administration was published.

The terms for connecting the electronic fiscal cash registers to the NAFA’s computer system are introduced. Thus, starting with March 30, 2021, the connection is made by categories of taxpayers in compliance with the following deadlines:

  • Until 30.06.2021 - large taxpayers;
  • Until 30.11.2021 - medium and small taxpayers;
  • At the date of installation of the electronic fiscal cash register - the economic operators that purchase fiscal electronic cash registers after 01.12.2021.

Also, the economic operators that use electronic fiscal cash registers installed in areas not served by electronic communications networks have the obligation to complete and transmit the declaration provided in Annex no. 2 to Order 435/2021:

  • Until 30.06.2021 - large taxpayers;
  • Until 30.11.2021 - medium and small taxpayers;
  • Within 2 working days from the date of installation of the fiscal electronic cash register - the economic operators that purchase fiscal electronic cash registers after the date of 01.12.2021.

Annex no. 1 of the Order includes the Procedure for connecting the fiscal electronic cash registers and Annex no. 2 includes the categories of information contained in the declaration of economic operators operating in areas not served by electronic communications networks.

On the NAFA’s website at the following link can be accessed the Guide on connecting electronic fiscal cash registers to the computer system of MF-ANAF.