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Law No. 28 Of 26 January 1999

Original Language Title:  LEGE nr. 28 din 26 ianuarie 1999

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EMERGENCY ORDINANCE no. 28 28 of 25 March 1999 (** republished) (* updated *) on the obligation of economic operators to use fiscal electronic cash registers * **) ((updated until 29 August 2011 *)
ISSUER GOVERNMENT




--------- ** **) Republicated pursuant to art. XI of Government Ordinance no. 94/2004 on the regulation of financial measures, published in the Official Gazette of Romania, Part I, no. 803 of 31 August 2004, approved with amendments by Law no. 507/2004 , published in the Official Gazette of Romania, Part I, no. 1.080 of 19 November 2004, giving the texts a new numbering. Government Emergency Ordinance no. 28/1999 was republished in the Official Gazette of Romania, Part I, no. 381 381 of 5 June 2002 and has been amended by: - Government Ordinance no. 29/2004 for the regulation of financial measures, published in the Official Gazette of Romania, Part I, no. 90 of 31 January 2004, approved with amendments and additions by Law no. 116/2004 , published in the Official Gazette of Romania, Part I, no. 353 353 of 22 April 2004; - Government Emergency Ordinance no. 44/2004 for the extension of the deadline provided for in art. 4 4 para. (7 ^ 2) of Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers and the time limit laid down in art. 59 59 para. ((1) of Law no. 38/2003 on taxi and rental transport, published in the Official Gazette of Romania, Part I, no. 503 of 4 June 2004, approved by Law no. 338/2004 , published in the Official Gazette of Romania, Part I, no. 674 674 of 27 July 2004. + Article 1 (1) Economic operators carrying out deliveries of retail goods and services directly to the public are obliged to use fiscal electronic cash registers. ------------ Alin. ((1) of art. 1 1 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (2) Economic operators referred to in par. (1), hereinafter referred to as users, are required to issue tax receipts with fiscal electronic cash registers and to hand them over to customers. At the request of customers, users will also issue their tax bill. ------------ Alin. ((2) of art. 1 1 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (3) Tax electronic cash registers are delivered through authorized distributors. For the purposes of this emergency ordinance, the authorized distributor shall mean the economic operator in whose name the opinion provided for in art. 5 5 para. ((2). The authorized distributor shall have the right to market the electronic cash registers, including their complementary products, for which it has obtained the opinion, and the obligation to provide service to these devices both directly and and other economic operators accredited by it, hereinafter referred to as accredited units for marketing and/or service. The authorized distributor can only be the manufacturer or importer of the respective apparatus. In the event of failure of fiscal electronic cash registers users are obliged that at the time of the failure to notify the distributor authorized that delivered the appliance or, as the case may be, the accredited service unit of this authorized distributor. ------------ Alin. ((3) of art. 1 1 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (4) Until the re-entry into service of fiscal electronic cash registers, the economic operators are obliged to register in a register, specially drawn up in this regard, all the operations carried out and to issue tax invoices for those operations, at the customer's request ------------ Alin. ((4) of art. 1 1 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". + Article 2 It is exempted from the provisions of art. 1 1 para. ((1): a) the occasional trade in domestic agricultural products carried out by individual agricultural producers holding authorization in markets, fairs, shutters or other authorized public places, supplies of goods carried out by commercial vending machines, the services of car parks whose value is collected through the vending machines, as well as the gambling activities carried out with technical means of play that operate on the basis of the acceptance of banknotes or coins; ------------- Lit. a) of art. 2 2 has been amended by section 4.2 1 1 of art. I of LAW no. 264 264 of 7 November 2008 , published in MONITORUL OFFICIAL no. 767 767 of 14 November 2008. b) public catering services carried out in public passenger transport; -------------- Lit. c) of art. 2 2 has been repealed by art. 16 of EMERGENCY ORDINANCE no. 12 12 of 22 February 2006 , published in MONITORUL OFFICIAL no. 184 184 of 27 February 2006. d) sale of newspapers and magazines through specialized distributors; e) public passenger transport within a locality on the basis of tickets or subscriptions printed according to the law, as well as by metro; -------------- Lit. e) of art. 2 2 has been amended by art. III of ORDINANCE no. 8 8 of 26 January 2011 , published in MONITORUL OFFICIAL no. 78 78 of 31 January 2011. f) the activities for which the proceeds are carried out on the basis of fixed-value vouchers printed according to the law-access tickets to shows, museums, exhibitions, fairs and shutters, zoos and botanical gardens, libraries, parking spaces for motor vehicles, tickets for participation in gambling and similar; g) insurance activities and pension houses, as well as activities of financial intermediaries, including their ancillary activities. The currency exchange activities with cash and cash substitutes for individuals, other than the operations performed by the foreign exchange points within the credit institutions, belonging to these institutions, as well as those made by means of currency exchange machines; -------------- Lit. g) art. 2 2 has been amended by section 4.2 2 2 of art. IX, Section 7, Part II of ORDINANCE no. 28 28 of 26 January 2006 , published in MONITORUL OFFICIAL no. 89 89 of 31 January 2006. h) activities carried out as free professions in all forms of organization that do not involve the creation of a company; ------------- Lit. h) a art. 2 2 has been amended by section 4.2 1 1 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. i) the sale of religious objects and religious services provided by cult institutions; ------------- Lit. j) art. 2 2 has been repealed by section 6.6. 2 2 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. k) retail trade by salesman, as well as by correspondence, with the exception of supplies of goods at home carried out by shops and food establishments, on the basis of order; ------------- Lit. k) art. 2 2 has been amended by section 4.2 1 1 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. l) services of installations, repairs and maintenance of goods, carried out at the customer's home; m) the sale of packages of tourist services or their components by travel agencies, defined according to the law; n) supply to the customer's home of electricity and heat, natural gas, water, telephone services, including mobile telephony, mail and courier, sanitation, television, including cable, Internet; o) carrying out construction, repair, design and maintenance of housing works; p) medical services with payment provided at the home or at work of the customer; ------------- Lit. r) of art. 2 2 has been repealed by section 6.6. 2 2 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. ------------- Lit. s) of art. 2 2 has been repealed by section 6.6. 2 2 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. s) public passenger transport services in domestic and international traffic, provided by companies Romanian legal entities. ------------- Letter s) of art. 2 2 was introduced by art. unique of ORDINANCE no. 14 14 of 24 August 2011 , published in MONITORUL OFFICIAL no. 604 604 of 26 August 2011. + Article 3 (1) For the purposes of art. 1 1 para. (1), fiscal electronic cash registers are: cash registers, as well as other systems that include devices with functions of cash registers, which constructively encompass a tax module, through which they control the tax memory, the device print and client display. (2) Tax electronic cash registers must meet cumulatively at least the following essential functions: a) conservation of data through progressive accumulations; b) printing and issuing of: tax receipts, log rolls, daily closing tax reports, periodic tax reports; c) the registration in the tax memory of the fiscal summary data coming from the daily closing tax reports and any changes in parameters affecting the interpretation of the stored data and events affecting the continuity data recording; d) automatic blocking of the operation of the device, when the tax memory, the printing device or the customer display are inactive; e) ensuring the continuity of operation and recording of data, consistency of the data structure and documents issued, as well as ensuring recovery procedures from error states generated by mishandling or system errors. (3) Tax memory is a unique device inscribed from the tax module, which must allow progressive accumulations of the data without them being able to be modified or deleted, as well as the preservation in time of them for a period of minimum 10 years. (4) In the fiscal memory, the following data will be stored: the name and the fiscal code of the issuer, the address at the place of installation of the device, the logotype and the fiscal series of the device, as well as the data provided ((2) lit. c). (5) The fiscal electronic cash registers shall be sealed by the application of a fiscal seal by persons authorized for this purpose by the Ministry of Economy and Finance *). ------------- + Article 4 (1) The fiscal voucher is the document issued by the fiscal electronic cash register, which must include at least: the name and fiscal code of the issuing economic operator; the address at the place of installation of the fiscal electronic cash register; the logotype and the fiscal series of the apparatus; the number of orders; the date and time of issue; the name of each good delivered or service provided; the price or the unit rate; the quantity; the value per operation, including the value added tax, with the indication fee rate; total value of the voucher, including value added tax; total value of the value added tax on tax rates, with the indication of the level of quota; the total value of the transactions exempt from value added tax, and the amount of other taxes not included in the tax base of value added tax, if is the case ------------ Alin. ((1) of art. 4 4 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". ((2) The log-book is the document on which all the data from the tax receipts are entered and kept in the archive of economic operators for 2 years from the date of the end of the financial year during which it was drawn up. ------------ Alin. ((2) of art. 4 4 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (3) The daily closing tax report shall be the document containing: the name and the fiscal code of the issuing economic operator; the address at the place of installation of the fiscal electronic cash register; the logotype and the fiscal series of the device; the number of orders numbered progressively; the date and time of issue; the number of vouchers issued on that day; the total value of the operations carried out and the total value added tax, specifying the level of the quota, the total value of the operations exempt from value added tax, as well as the amount of taxes not covered by the tax on value added tax. ------------ Alin. ((3) of art. 4 4 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (4) The special register provided for in art. 1 1 para. (4) and the daily closing tax report are documents considered by the tax authorities on the basis of the verification of the income underlying the determination of taxes and fees due to the state budget. The special register provided in art. 1 1 para. (4) is archived and kept for a period of 10 years, and the daily closing tax report, for a period of 5 years. (5) Economic operators using fiscal electronic cash registers, when filling the tax memory, when it must be replaced as a result of failure, or when it can no longer be used by users for various reasons, such as and if they cease their activity, they are obliged, after reading the memory and taking over the reel on which the data from it are recorded by the territorial fiscal body, to hand over the tax memory to storage and archiving general directions of the county public finances or the city of Bucharest, as the case may be Keeping and archiving tax memoirs shall be ensured for a minimum period of 10 years. ------------ Alin. ((5) of art. 4 4 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (6) Users of fiscal electronic cash registers are obliged to: a) to use only consumables of the type and the technical characteristics set out in the manual of use of that apparatus; b) to use only consumables that ensure the maintenance of the readability of the data during the archiving period provided by this emergency ordinance; c) require the authorized distributor from which he has purchased the appliance or unit accredited by him to complete the use manual with information on the type and technical characteristics of the consumables, if the user manual has that appliance does not contain such information; d) to conclude with the suppliers of consumables firm contracts containing delivery clauses only of consumables of the type and with the technical characteristics provided in the user manual, which ensure the maintenance of the readability of the data for the period of archiving provided by this emergency ordinance, as well as clauses on damages to which users are entitled in case of non-compliance with contractual clauses by suppliers. ------------- Lit. e) a par. ((6) of art. 4 4 has been repealed by section 6.6. 2 2 of art. I of LAW no. 264 264 of 7 November 2008 , published in MONITORUL OFFICIAL no. 767 767 of 14 November 2008. (7) Authorized distributors are obliged, directly or through their accredited units, to complete, at the request of the users, the user manual with information on the type and technical characteristics of the consumables, if the user manual of that appliance does not contain such information. (8) Providers of consumables intended for fiscal electronic cash registers, economic operators manufacturers, importers or traders, are obliged to deliver to users only the consumables provided for in the firm contracts concluded according to para. ((6) lit. d). ------------ Alin. ((8) of art. 4 4 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (9) Users and suppliers of consumables respond jointly for non-compliance with the provisions of this emergency ordinance regarding the type and technical characteristics of the consumables used and provided, respectively, as well as on condition on the maintenance of the readability of the data during the archiving period ------------- Alin. ((10) of art. 4 4 has been repealed by section 6.6. 4 4 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. + Article 5 (1) In order to approve the models of fiscal electronic cash registers, the authorization of distributors and the registration of distribution and/or service units accredited by them shall be constituted, under the authority of the Ministry of Economy and Finance *), the Commission for the approval of distributors and fiscal electronic cash registers. ------------- (2) The marketing or use of fiscal electronic cash registers on the territory of Romania is allowed only if the opinion of the commission provided in par. (1) and under the conditions laid down in that opinion. (3) The fiscal electronic cash registers must be equipped by the distributor with their user manual, as well as with a booklet with numbered pages, which contains the evolution of the operation of the device, called an intervention book. Users of fiscal electronic cash registers are obliged to keep the intervention book, and together with accredited service units are responsible for filling in and updating it with data on the user's identity and the service interventions performed. (4) Only economic operators who sell fiscal electronic cash registers falling within the provisions of art. 3, provides service for warranty period, post warranty and spare parts. Alin. ((4) of art. 5 5 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (5) Distributors authorized by accredited service units are obliged to ensure, within a maximum of 72 hours from the user's request, the installation of the new device, as well as the replacement of defective tax memory or whose capacity Storage has been exhausted. + Article 6 Obligation of economic operators referred to in art. 1 to use fiscal electronic cash registers arises from the start date of the commercial activities carried out in each location. ------------- Article 6 has been amended by section 6. 5 5 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. + Article 8 (1) Authorized distributors who cease the marketing activity of fiscal electronic cash registers, as well as those who have been withdrawn the notice of distribution and use of fiscal electronic cash registers remain liable in the continue for their obligations under the provisions of this emergency ordinance, for the delivered devices. (2) If the users of the fiscal electronic cash registers cease their activity, as well as in the case of fiscal electronic cash registers confiscated according to the law or taken for recovery by banking companies as a result of the non-payment of the loan contracted for the purchase of these devices, their valorization will be realized only through authorized distributors. + Article 9 (1) Customers will request and keep the tax receipts on them until they leave the goods delivery or service delivery unit in order to present them to an eventual control, in order to justify their provenance. (2) Users are obliged to display in visible place notices of warning of customers about their obligation to comply with the provisions provided in par. ((1). + Article 10 The following facts are contraventions if, according to the criminal law, they are not considered crimes a) the marketing by economic operators of fiscal electronic cash registers without the opinion of the Commission for the approval of distributors and fiscal electronic cash registers or non-compliance with the conditions stipulated in the opinion, other than those defined as contraventions in this Article; ------------ Lit. a) of art. 10 10 has been amended by section 4.2 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". b) failure to fulfill the obligation of economic operators to equip themselves and to use fiscal electronic cash registers approved according to art. 5 5 para. (2), at the deadlines set out in art. 6, except provided for in art. 1 1 para. (4), non-issuance of the tax voucher for all goods delivered or services rendered or the issuance of vouchers with a value below the real one, as well as the non-introduction of the data recorded on the log roll on transactions made since the last daily closure until the operative memory is deleted; ------------ Lit. b) of art. 10 10 has been amended by section 4.2 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". c) the issuance of the tax voucher containing erroneous data or without it containing all the data provided in art. 4 4 para. ((1); ------------- Lit. c) of art. 10 10 has been amended by section 4.2 7 7 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. d) failure to hand over the fiscal voucher to the customer by the fiscal electronic cash register operator; e) failure by the users of the fiscal electronic cash registers of the obligation to display the warning notices provided in art. 9 9 para. ((2); Letter f) a art. 10 10 has been repealed by section 6.6. 3 3 of the single article of LAW no. 52 52 of 1 April 2009 , published in MONITORUL OFFICIAL no. 224 of 7 April 2009, which complements art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007, with point 7 7 ^ 1. g) non-compliance by users with the obligation to notify the service unit designated by the authorized distributor or, as the case may be, the distributor or its representative at the time of finding the failure of the fiscal electronic cash registers; h) violation by users of fiscal electronic cash registers of the provisions of art. 4 4 para. ((6) lit. a)-d), as well as the violation by the suppliers of consumables intended for fiscal electronic cash registers of the provisions of art. 4 4 para. ((8);. Lit. h) a art. 10 10 has been amended by section 4.2 7 7 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. h ^ 1) non-compliance by users of fiscal electronic cash registers of the obligations provided in art. 4 4 para. ((6) lit. e) *); Lit. h ^ 1) of art. 10 10 was introduced by section 4.2. 8 8 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. i) the violation by authorized distributors and by the units accredited by them of the provisions of art. 4 4 para. ((7); j) non-compliance with the obligations of authorized distributors, through accredited service units, to install the new fiscal electronic cash register and to replace the defective tax memory or whose storage capacity has been exhausted, in the period referred to in Article 5 5 para. ((5); k) non-compliance by authorized distributors who cease the marketing activity of fiscal electronic cash registers, as well as those who have been withdrawn the notice of distribution and use of electronic cash registers tax of their obligations under this emergency ordinance, for appliances delivered; l) non-compliance with the obligation to keep and archive the log roll, the daily closing tax report and the special register provided in art. 1 1 para. ((4), with the exception of taxi transport activity; Lit. l) of art. 10 10 has been amended by section 4.2 3 3 of art. I of LAW no. 264 264 of 7 November 2008 , published in MONITORUL OFFICIAL no. 767 767 of 14 November 2008. m) non-compliance with the obligation to keep, to complete and to update the intervention book provided for in art. 5 5 para. (3), as well as non-compliance with 1 1 para. ((4); n) non-compliance with the obligation to hand over for storage and archiving the tax memory, according to 4 4 para. ((5); o) the marketing of fiscal electronic cash registers that are not sealed according to the provisions of art. 3 3 para. (5), non-compliance with 8 8 para. (2), as well as non-compliance with the provisions of the 15. + Article 11 (1) Fines for the contraventions provided in art. 10 shall apply to economic operators, except those provided for in art. 10 lit. d), as follows: a) the facts provided in art. 10 lit. c), e), g) and o) shall be sanctioned with a fine of 2,000 lei to 4,000 lei; -------------- Letter a) a par. ((1) art. 11 11 has been amended by section 4.2 4 4 of the single article of LAW no. 52 52 of 1 April 2009 , published in MONITORUL OFFICIAL no. 224 224 of 7 April 2009, amending section 9 9 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. b) the facts provided in art. 10 lit. a), b), h ^ 1), i), j), l) and m) are sanctioned with a fine of 8,000 lei to 10,000 lei; -------------- Point b) of par. ((1) art. 11 11 has been amended by section 4.2 4 4 of the single article of LAW no. 52 52 of 1 April 2009 , published in MONITORUL OFFICIAL no. 224 224 of 7 April 2009, amending section 9 9 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. c) the facts provided in art. 10 lit. h), k) and n) are sanctioned with a fine of 40,000 lei to 60,000 lei. -------------- Letter c) a par. ((1) art. 11 11 has been amended by section 4.2 4 4 of the single article of LAW no. 52 52 of 1 April 2009 , published in MONITORUL OFFICIAL no. 224 224 of 7 April 2009, amending section 9 9 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. ------------- Alin. ((1) of art. 11 11 has been amended by section 9 9 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. (2) Contraventions provided in art. 10 lit. d), applicable to individuals, is sanctioned with a fine of 800 lei to 1,500 lei. Alin. ((2) art. 11 11 has been amended by section 4 4 of the single article of LAW no. 52 52 of 1 April 2009 , published in MONITORUL OFFICIAL no. 224 224 of 7 April 2009, amending section 9 9 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. ((3) The amounts found at the points of sale of the goods or the provision of services belonging to the economic operators referred to in art. 1 1 para. ((1), which cannot be justified by the data entered in the documents issued with fiscal electronic cash registers, in the special register, referred to in art. 1 1 para. (4), or by tax invoices, as the case may be, shall be considered without provenance and shall be confiscated, making themselves come to the state budget. It is also confiscated the amounts collected from the delivery of goods or the provision of services after the suspension of the activity of economic operators, according to art. 14. Alin. ((3) of art. 11 11 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". + Article 12 (1) The finding of contraventions, as well as the application of sanctions shall be made by the specialized bodies of the Ministry of Economy and Finance *) and its territorial units, as well as by the commissioners of the Financial Guard. ------------- (2) Against the minutes of finding the contravention and the application of the sanction can be made complaint under the conditions provided by Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 , with subsequent amendments and completions. Alin. ((2) of art. 12 12 has been amended by section 10 10 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 603 of 31 August 2007. (3) The provisions of this emergency ordinance shall be supplemented by the provisions Government Ordinance no. 2/2001 on the legal regime of contraventions *). + Article 13 (1) In case of repetition of the act provided in art. 10 lit. j), with the application of the contravention fine the control bodies will propose to the commission provided in art. 5 5 para. ((1) and the withdrawal of the opinion issued to the distributor for the distribution and marketing of electronic cash registers. (2) Violation of art. 10 lit. a), regarding the marketing of fiscal electronic cash registers not endorsed by the commission provided for in art. 5 5 para. (1), it also attracts the confiscation of the receipts obtained by the economic operator from this activity, the amounts being made to the state budget. ------------ Alin. ((2) of art. 13 13 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". + Article 14 (1) Failure to meet the obligation of economic operators provided in art. 1 to equip themselves with fiscal electronic cash registers at the deadlines provided in art. 6 also attracts the suspension of the activity of the unit until the moment of removal of the cases that ------------ Alin. ((1) of art. 14 14 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". (2) Failure by economic operators of the provisions of art. 10 lit. b), regarding the non-use of fiscal electronic cash registers, the non-issuance of tax receipts for all goods delivered or services rendered, the issuance of vouchers with a value below the real one and the non-introduction of the data entered on the log-book on transactions carried out from the last daily closure until the moment of deletion of the operative memory, also attracts the suspension of the activity of the unit for a period of ------------ Alin. ((2) of art. 14 14 has been amended by section 11 11 of art. V, Section 2 of ORDINANCE no. 47 47 of 28 August 2007 , published in MONITORUL OFFICIAL no. 603 of 31 August 2007, by replacing the phrase "economic agents" with the phrase "economic operators". + Article 15 Within 60 days from the date of publication of the present emergency ordinance in the Official Gazette of Romania, Part I, the Ministry of Economy and Finance *) will develop methodological norms of application that will be approved by Government decision. ------------- NOTE: We reproduce below art. XII of section 7 of the head. II of Government Ordinance no. 94/2004 on the regulation of financial measures, published in the Official Gazette of Romania, Part I, no. 803 of 31 August 2004, approved with amendments by Law no. 507/2004 ,, which is not incorporated into the republished text of the Government Emergency Ordinance no. 28/1999 : "" Art. XII. -This section shall enter into force on 1 January 2005, with the exception of the provisions of art. X section 2 2 regarding art. 2 lit. t), which shall enter into force on the date of entry into force of this ordinance. " ((According to art. XXXX, the ordinance entered into force 3 days from the date of publication in the Official Gazette of Romania, Part I.)