The Provisions On The Payment Of Taxes And Other Logging Equipment, Electronic Devices And Technical Requirements

Original Language Title: Noteikumi par nodokļu un citu maksājumu reģistrēšanas elektronisko ierīču un iekārtu tehniskajām prasībām

Read the untranslated law here: https://www.vestnesis.lv/ta/id/153476

Cabinet of Ministers Regulations No. 133 in Riga in 2007 February 20th (Mon. 14. § 10) the rules on the payment of taxes and other logging equipment, electronic devices and technical requirements Issued in accordance with the law "About taxes and duties" in article 28.1, the fourth part i. General questions 1. determines the technical requirements of duties and other charges for recording electronic devices and equipment.
2. in Latvia to offer tax and other payment registration electro electronic check devices and equipment, which according to laws or were produced in one of the Member States of the European Union or Turkey or under the legislation produced in any of the countries of the European economic area.
3. With the tax and other payment registration electronic devices and equipment, cash registers, cash systems, specialized devices and desires they tax and other payment calculation and accounting registers to ensure payment received for cash transactions with payment cards, smart cards or other proof of payment (e.g., gift cards, cheques, vouchers and similar assurances that the settlement of the transaction).
4. the duties and other charges calculation and accounting machines, cash cash system, specialized equipment and facilities that provide fiscal monitoring these regulations certain technical requirements, as well as the requirements laid down in the regulations on: 4.1. electrical safety equipment;
4.2. equipment electromagnetic compatibility;
4.3 the metrological requirements measuring instruments;
4.4. the metrological requirements taximeters;
4.5. measuring features repetitive verification, verification certificates and verification marks;
4.6. transport of passengers passenger taxis.
II. The cash register and the system of mandatory technical requirement 5. Cash register (closed electronic device) with the built-in unchangeable program autonomous transactions provide the tracking and total amount of transactions registered in terms of money saving it memory in ascending order. Cash register is an electronic memory that you want to delete or not to delete the electronic and the fiscal memory.
6. Which system (open, with necessary additional devices connected electronic device) with the existing program provides business registration, and total amount of transactions registered in terms of money they save memory in ascending order. The system has a fiscal memory and indelible electronic memory.
7. The cash register not in electronic memory that meets the following requirements: 7.1 is not installed removable electronic memory block;
7.2. the data is erased or altered without interference to electronic memory not block construction;
7.3. it is the non-volatile – it is secured from an autonomous source of energy – and there, in the event of a failure in the power supply from the mains and ensure the preservation of the information recorded in the memory of at least 30 daily;
7.4. storage capacity ensures that accumulated and stored for not less than three years of information.
8. The system's electronic memory that does not meet the following requirements: 8.1 is inserted in the electronic memory block in the fiscal memory block;
8.2. it is the non-volatile – it is secured from an autonomous source of energy;
8.3. If you do not provide a sufficient power supply, keeps track of the last recorded transaction and restore the data after the restore electricity supply;
8.4. memory capacity information storage and conservation at least 32 kilobytes.
9. The cash register and the system of fiscal memory meets the following requirements: 9.1 the fiscal memory is inserted in the unit;
9.2. capacity is at least 128 kilobytes;
9.3. these data are permanently and they can destroy, mechanical destruction of the fiscal memory block;
9.4. date (period) financial statement-a report on the period after which the data filled in the cash register, cash register system, specialized devices or equipment (hereinafter referred to as the Z report), it saves the report to print Z number, print date and time, the total of the transactions in money terms and neither of his electronic memory recorded totals of transactions in money terms;
9.5. the system's fiscal information stored in memory is readable with the help of the media.
10. The system's fiscal memory block is the housing and are located in the central control unit with software that provides the system's centralized management.
11. The system's application meets the following requirements: it is in pašidentificēšan mode 11.1 (placing media on your computer, the system's program is compared with the stored media program, thus making it possible to detect non-compliance of the program data stored in the media programme);
11.2. the fiscal memory data is used to control the financial reporting at the time of examination (hereinafter referred to as the X report) and Z print a report;
11.3. the lock option to reload the system's central control unit for its duration and change program (program properties according to the requirements of these rules) without saving the transaction totals in money terms not removable electronic memory and fiscal memory;
11.4. it blocks the system when you try to release a memory block, the fiscal receipt or journal of the Ribbon.
12. the cash register and the cash register system has the following equipment: 12.1 cashier operator display and display-device of the buyer the price of the goods or services, the payment received and other information. Buyer's display is positioned so that the buyer can see on display the following information;
12.2. the paper Strip and its winding mechanism and the organisms present in the uztvērējmeh;
12.3. the paper tape in receipt and print reports;
12.4. printing device a receipt, review and printing of the journal;
12.5. the cash box. If the cash register or cash system designed not for the cash box, the cash register or the system's use of the site shall be provided with separate money box.
13. The cash system in addition to the provisions of paragraph 12 is listed in the following items: 13.1. device that provides, to complete the transaction in the register and the business started to be kept in the fiscal memory ensures enough power supply;
13.2. the defences that prevent arbitrary interference in the system's program.
14. the cash register and the cash system is enabled in. Portable cash registers operate from an autonomous power source.
15. On the body of the cash register is indelible chassis number.
16. On the system's device or equipment concerned, where a drop in the center of the control unit, is an indelible label State revenue service a whole. get the Rial body identification code assigned by the manufacturer and the fiscal memory block identification number or service number assigned, if the fiscal memory block identification number is not assigned by the manufacturer.
17. mandatory Numbered seals, which received State ranked mu service territorial institution (hereinafter referred to as the seals) are imposed to prevent possible arbitrary change the cash register or the system's construction and application, and affixed to: 17.1. cash register-hull;
17.2. non-removable electronic memory block;
17.3. the fiscal memory block;
17.4. the system's central control unit;
17.5. all connections with additional devices that are associated with the program.
18. The cash register and the system's design provides: 18.1. the economic activities of the relevant value added tax rates on the number of programmed sequencers, but no less than two rates of value added tax;
18.2 X review and printing of statements of State Z;
18.3. in the receipt of evidence of the transaction (showing ma logging had done in the cash register or cash system) to be printed in the national language;
18.4. write "copy" to specify which copy of the receipt to print, if possible;
18.5. all the printed receipt, X, and Z review the report properties (except this rule 19.1, 20.1, 36.1. and 37.1. the property referred to in paragraph 1 below) accurate reproduction journal;
18.6. receipt, kontrollenš and print the report technically sustainable way so they do not lose the information throughout the storage period.
19. The cash register or cash system design provides the following property specifying the X and Z in the report in the report: 19.1. the cash register or cash system user name (physical person – name, surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
19.2. the report type (X or Z report), (only the Z report), the date and time of printing;
19.3. the total amount of transactions registered in money terms;

19.4. the total amount of the transactions recorded in monetary terms by the cash register or cash system departments – the cash register and the cash registers in the system design created for the units, which registered a total of mu did money terms X and Z in the report specified separately in the report;
19.5. the total amount of transactions registered in terms of money distribution by type of payment (cash, non-cash, with other current receipts);
12.2. the total amount of the transactions recorded in monetary terms by the applied rates of value added tax;
19.7. the calculated value added tax by the amount of the rates applied;
19.8. Exchange money-the cash register or cash transaction in the system for the provision of information in the register of the registered amount of money;
12.4. cash-cash register or cash in registered in the system paid out a sum of money (such as for bulk buying and customers who use payment cards);
19.10. reversed transactions total, including voided transactions repaid the cash (cash registers and other systems whose design provides a printed receipt of cancellation);
19.11.-cash inkasēt cash register or cash in registered in the system and that the withdrawn or for reimbursing the bank or inkasator passed in the amount of money;
19.12. the amount of cash the cash register or the system's cash box at the time you print the report;
19.13. not erasable electronic memory or memory of the fiscal cash register totals (only Z report);
19.14. the cash register full chassis number, but the system, the system's identification code and the fiscal memory block number.
20. The cash register and the system's design provides the following property receipt specifying: 20.1. the cash register or cash system user name (physical person – name, surname), fiscal code (with the value added tax-taxable person – assigned revenue with value added tax-taxable persons) and legal address (physical person – declared place of residence);
20.2. document name-check, the number, date and time of printing. Cheques are numbered in ascending order, and the numbering may not be repeated within one working day. If the check numbering working day after you print the report, the Z has to start from the beginning, in addition to the receipt indicates the Z report number;
20.3. the cash register or cash system chapter number or name;
20.4. the transaction (goods (service) or product (service)) a name and a value added tax, mark (number, letter, or other feature, which indicates that the item (service) or product (service) is applicable in particular to the Group tax rate or tax is not applicable), as well as the quantity and price;
20.5. the value added tax rate;
20.6. the sum of transactions registered in money terms (separate to the applied rates of value added tax) excluding value added tax;
20.7. the amount of the value added tax (separately by the appropriate rates of value added tax);
12.9. the total amount of transactions registered in money terms;
20.9. allowances granted in money terms, if any;
20.10. the billing type;
20.11. the right to settle the amount of money received;
20.12. settling the cash amount (balance);
20.13. the cash register full chassis number, but the system, the system's identification code and the fiscal memory block identification number.
21. the cash register and the cash system provides paid and cash repayments tracking individual chapters.
22. the cash register and the cash register system that performs the cancellation receipt Opera tion, provides reversed in check printing. Check indicates that the rule property referred to in paragraph 20.
23. If, in addition to the receipt is issued invoice (it draws up the legislation on the use of invoices in the order), or else justify you the document (it draws up corresponding regulations accounting regulatory requirements), the cash register and the cash system provides for the receipt, in addition to the provisions referred to in paragraph 20 of the receipt shall be specified in the properties of the document concerned, series, number, date of purchase or service, the total amount, exclusive of value added tax , as well as the amount of value added tax and the total amount of value added tax.
24. Cash register and cash register system that performs currency conversion Calc, in addition to the provisions referred to in point 19 X and Z to be in the report in the report properties indicate the received currency amount by the Exchange, the equivalent of the currency and amount of the Republic of Latvia in monetary units.
25. Cash register and cash register system that performs currency conversion Calc, in addition to the provisions referred to in paragraph 20 of the receipt shall indicate properties specify the currency name (keys) and the quantity, the exchange rate (price), the equivalent of the currency received and the balance of money issued by the Republic of Latvia in monetary units.
26. The system's program, which provides cash register system, device or equipment, specialized electronic journal, comply with the laws and regulations on accounting and organisation to the requirements and provides identification of the information stored electronically prepare journal.
27. The cash register and the system for security reasons given the cash register or cash at the place of installation of the system can be equipped with additional cash box.
III. special technical requirements for retail trade in fuel systems 28. Petrol station cash system complies with the provisions of this chapter and in chapter II technical requirements, as well as legislation on the agenda of the movement of excisable goods and laws on the metrological requirements measuring systems for liquids other than water.
29. Petrol station cash system design provides the transaction logging, as well as gas stations of fuel in inventory tracking and automatic fuel management process with a single system of networked devices and the necessary equipment.
30. Auto service stations in the system (a closed petrol station cash system) provides fuel and received payment of the registration without the cashier operator participation.
31. Petrol station cash system has the following additional equipment: 31.1. central control unit with software that provides petrol filling stations in the system of centralized management;
31.2. the filling machines that have the number of gas stations in the system and a connecting cable that connects to the last station will also address the system is sealed. The filling machine is filling machine, which is under the control of the authorized self-service fuel, based on the customer's business;
31.3. gas stations the system's control panel, located in the cashier operator central work (except the automatic fuel uzpil des stations) and which keyboard functionality supports the filling machine to be turned on simultaneously with the transaction logging, gas stations in the system, as well as ensure receipt printing. Operator central cashier jobs can be equipped with additional operators cashier jobs;
19.5. the program, which ensures that the value added tax rates, fuel prices, as well as petrol station cash system installed at service machine configuration change could take place only after you print the report, before the Z business resume. Automated service stations, one litre of fuel prices can be changed without having to print Z reports;
31.5. control mechanism that automatically locks the cashier's check and report printing if ended 12.3. these provisions referred to in the paper tape. The control mechanism set up to the cashier, the operator or other persons cannot be arbitrary to unlock the mechanism.
32. automatic petrol station cash system is equipped with one of the provisions referred to in 12.1 displays.
33. Gas stations in the system: additional 33.1. received fuel and automatic fuel records issued separately from other goods and service records;
33.2. Configuration, in which the filling machine in compliance with the number of sold fuels, one litre of fuel price and the number of pulses per litre of fuel, if the petrol station cash system works in litres per pulse readout mode;
33.3. the refuelling machine start and fuel dispensing transactions at the registration station in the system, and provide a receipt printed from gas stations to the system console;

20.8. all fuel filler machines and fuel the issue of termination if the petrol station cash system work interfered with or one of the gas stations in the system of stages unlock as well if there is unauthorized interference in gas stations in the system;
33.5. special procedures in controlling fuel filling stations in the system, the retention of data in memory in each fuel uzpil des stations the system's start-up time, after each completed operations, as well as the mains voltage in case of an emergency fall. If data storage, gas stations in the system locks automatically;
20.9. Z report the information specified in the change has proved successful to not save memory if petrol station cash system during operation is unexpectedly interrupted the supply of electricity;
20.9. information on fuel price reversal print journal (remove the slogan automatic petrol filling stations in the system);
33.8. information about print refuelling control Ribbon;
21.1. data on the Exchange or modification of the software to record the fuel stations in the system or the automatic station control in media;
33.10. this rule 33.2. in point configuration parameter to change the printout receipt, review, X Z report and journal;
33.11. cash cheques, journal and reports the information compliance actually served and service stations which is registered in the system of fuel quantities and prices;
33.12. the work of the previous payment or arrears.
34. Gas stations in the system, working the previous payment, provide for: 34.1. fuel filler machines and fuel dispensing turn according to buyer the ordered and petrol station cash system registered (ordered) fuel quantity.
34.2. automatic fuel issued quantity calculation, after the cashier operator (automatic petrol station cash system filling machine) it is registered by filling the machine number and the amount of money received or issued, the calculation of the value of the fuel after the cashier operator (automatic petrol station cash system filling machine) registered a refuelling machine number, the fuel price and quantity;
21.3. the registered transactions automatically (the original printed receipt) cancellations, while printing out a receipt for the amount of fuel has actually been issued, if the buyer ordered the fuel can't get (except the automatic petrol station cash system).
35. If the petrol station cash system is filling a slot machine with an independent program, gas stations in the system, ensure that the gas actually supplied the machine fuel control and registration.
36. Petrol station cash system provides the following additional properties for specifying the X and Z in the report in the report: 36.1. station name and address;
36.2. the balance of each type of fuel litres Z at the beginning of the reporting period;
36.3. for each type of fuel supplies, as well as any appendices for each type of fuel quantity change (correction) in the reporting period, respectively, Z X Z print a report or report at the moment;
36.4. the balance of each type of fuel litres the X or Z print the report at the moment;
22.7. sold (issued) the total amount of fuel in money terms;
22.7. each sold (issued) fuel type value in money terms and quantity in litres over the settlement and payment of the total amount registered in terms of money for each account type.
37. Petrol station cash system provides the following additional properties: receipt specifying 37.1. station name and address;
37.2. the refuelling machine number;
37.3. fuel sold the name, quantity, and unit price.
38. automatic petrol station cash system provides for the issue of the receipt to the buyer at the latter's request. Automatic station for the system shall ensure that these rules in the receipt, review and report Z X number of the identification of the journal in the property regardless of whether the purchaser has received a cashier's check. Automatic gas stations in addition to the gas stations which systems requirements also provide cash received nominal accounts.
39. Petrol station cash system provides the following additional properties of the Z review of fiscal saving memory: 24.3. each sold (issued) fuel type value in money terms and quantity in litres for each account type.
24.4. sold (issued) the total value of the fuel in money terms;
39.3. the total amount of registered pay in money terms for goods sold and services rendered (excluding fuel) If a gas station in the other goods and services recorded with terminals within a system;
24.5. the total amount of registered pay in money terms by the applied rates of value added tax;
24.5. the calculated value added tax amount by value added tax rates.
IV. special technical requirements for passenger vehicles, bus terminals and railway stations to use cash registers and cash systems 40. passenger vehicles except passenger taxi, bus terminals and railway stations use the cash register and the cash system that complies with the rules laid down in chapter II and the following technical requirements: 24.9. this rule 20.2. document title referred to – check – site indicates the name of the document-ticket;
40.2. the ticket in addition to ensure that the specified in the sectoral laws governing certain mandatory properties;
40.3. the ticket, X and Z in the report review this provision and 20.7 19.7. bottom of paragraph properties can not be produced individually, but include the transaction amount, as determined by the value added tax regulatory laws.
V. special technical requirements for portable cash registers with electronic journal in 41. Portable cash registers with electronic journal meets the provisions of this chapter and in chapter II technical requirements.
42. the portable cash registers with electronic journal in accordance with these rules is a cash register in which the journal paper is the medium in which a to Z reference for printing are stored information about the Z review period recorded transactions in ascending order. Electronic journal of the memory capacity of the unit provides no less than 400 cash checks the information storage and conservation to Z report printing.
43. the portable cash registers with electronic journal in the journal of the X reporting allowed only specify this rule 19.2. referred to properties.
44. the portable cash registers with electronic journal at the Z review print journal provides data printout.
45. Portable cash register with electronic journal might not be: 45.1. without removable electronic memory;
45.2. the buyer's display;
45.3. the paper Strip and winding;
28.2. the structure provides for a cash box.
Vi. Specialized devices and equipment technical requirements 46. Specialized device or installation (electronic device or appliance) provides certain types of economic activity with taxable transactions, as well as the duties and other charges.
47. A specialized device or installation to ensure fiscal surveillance, taxi meter – comply with the requirements of legislation for the metrological requirements measuring instruments, metrological requirements for taximeter for the verification of the means of measurement, verification certificates and verification marks, and is included in the State Register of measuring instruments.
48. Vending machine ensures the sale of goods or the provision of services and the payment for the registration of transactions without the cashier operator interaction, as well as with the insert or add revenue meter complies with the requirements laid down in these provisions.
49. Vending machine types are: 30.5. item-based vending machines-machines, which are issued for a fee, or in the case of piece goods;
30.6. chunk vending machines – machines, which for a fee will not be issued to put up portions of food;
30.6. the service machines – machines that provide services for a fee.
50. The marketing machine has the following equipment: 50.1. at least one of the terms referred to in paragraph 51 of revenue meters, corresponding to 52. these provisions and revenue referred to in paragraph 53 of the meter;
50.2. the display prices of goods and services, payment and other information. The display is positioned so that the buyer (recipient) can be seen on the display of the information;

50.3. key, ensuring that the cash balance of the customer's consent, the issue if the vending machine revenue placed the counter works with nominal cash;
50.4. the program, which provides vending machines installed in or attached to the meter revenue recorded in the amount of rajā information in memory.
51. Vending machine revenue meters are: 51.1. coins and coin revenue meters;
51.2. banknote counter revenue;
51.3. the magnetic card revenue meters;
51.4. smart card meter revenue;
51.5. other non-cash revenue metering.
52. Vending machine revenue meter is equipped with a mechanism that provides the cash balance, if the revenue counter works with two or more nominal cash.
53. Vending machine revenue meter provides: 53.1. the maintenance of this information in memory when the sum of the revenue counter works with two or more nominal: 53.1.1. all days (period) received during the payment totals (total score), the Republic of Latvia to 99999.99 currency units;
53.1.2. payment amount for each day (period) of the goods sold (services provided), the Republic of Latvia to 99999.99 currency units;
53.1.3. the aggregate total memory score – President of Latvia to 99999.99 which currency units;
53.2. maintenance of this information in memory when the sum of the revenue counter works with one rated: 53.2.1. total days (period) during the (service) number of units: 999999 pieces;
53.2.2. one nominal value;
53.2.3. the aggregate total memory score: 999999 pieces;
53.3. According to all the goods (service) record sum in memory when the meter revenue accounting units sold;
53.4. According to the records of all received paid the sum in memory when the revenue counter records the total amount of payments received;
13. identification of means of payment;
53.6. readings and irrevocability of dzēšamīb without damaging the seals;
53.7. special procedures for the control of data retention sum memory in each trade (service) time you turn on the machine by the mains voltage the emergency fall.
54. The specialized device or appliance provides the sum of revenue meter data reading stored in memory from the vending machine display or printing to the printer (if it is provided for in the design).
55. The specialized device or machine (if it is for structure) prints a receipt indicating that rule 20, paragraph properties, except 20.11. and 20.12. referred to properties. The taxi meter times na to the printed receipt contains information comply with the laws and regulations on the transport of passengers passenger taxis.
56. Vending machine for seals are affixed to it would not be possible to change the design of the arbitrary and do not allow adjustment of revenue meter: 56.1. vending machine revenue meter;
56.2. all joints with vending machine revenue meters.
57. The taxi meter seals have been placed on it would not be possible to change the design of the arbitrary and perform unauthorized adjustment of the meter.
58. On the vending machine revenue meter is indelible chassis number assigned by the manufacturer, or the number assigned by the operating Department, if it is not assigned by the manufacturer.
59. the specialized device or equipment enclosure is indelible chassis number.
VII. Closing questions 60. Be declared unenforceable in the Cabinet on July 1, 2003, the provisions of no. 361 "rules for tax registration and electronic devices and installations" (Latvian journal, 2003, 107; 2004, nr. 210. no).
61. the user within one year of the entry into force of these regulations provides for the receipt, review and report Z X to indicate its legal address.
Informative reference to European Union directives, the regulations include provisions resulting from: 1) of the European Parliament and of the Council of 22 June 1998, Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations;
2) of the European Parliament and of the Council of 20 July 1998, the Direktīvas98/48/EC, amending Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 24 February 2007.