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Law No. 64 Of 16 January 2002 Approving Government Emergency Ordinance Nr. 28/1999 Concerning The Obligation Of Economic Operators To Use Devices Of Fiscal

Original Language Title:  LEGE nr. 64 din 16 ianuarie 2002 pentru aprobarea Ordonanţei de urgenţă a Guvernului nr. 28/1999 privind obligaţia agenţilor economici de a utiliza aparate de marcat electronice fiscale

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LEGE no. 64 64 of 16 January 2002 for approval Government Emergency Ordinance no. 28/1999 on the obligation of economic operators to use fiscal electronic cash registers
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 97 97 of 4 February 2002



The Romanian Parliament adopts this law + Article 1 Approval Government Emergency Ordinance no. 28 28 of 25 March 1999 on the obligation of economic agents to use fiscal electronic cash registers, published in the Official Gazette of Romania, Part I, no. 131 of 31 March 1999, with the following amendments and additions: 1. In Article 1, paragraphs 1 and 3-(5) shall read as follows: "" Art. 1. -(1) Economic agents who make deliveries of goods or services directly to the population, for which the issuance of tax invoices is not mandatory, are obliged to use fiscal electronic cash registers. ............................................................... (3) If economic agents perform both retail and wholesale activities, they are required to issue tax receipts for goods sold at retail and tax bills for wholesale sales, except for retail sales. provided by law. (4) Tax electronic cash registers are delivered through authorized distributors. By authorized distributor, for the purposes of this emergency ordinance, it is understood any trader economic agent, manufacturer or importer of fiscal electronic cash registers, Romanian legal persons authorized under the conditions provided in art. 5. In the event of failure of fiscal electronic cash registers users are obliged at the time of the failure to notify the accredited service unit or, as the case may be, the authorized distributor who delivered his device its legal representatives in the territory. (5) 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 request of the customer 2. Article 2 (1) (a) shall be repealed. 3. In Article 2 (1), points b), c), f) and g) shall read as follows: " b) the occasional trade in agricultural products carried out by individual agricultural producers in markets, fairs, shutters or other authorized public places, as well as sales made by commercial vending machines; c) public catering services carried out in public passenger transport; .............................................................. f) public transport of passengers on the basis of tickets or subscriptions printed according to the law, as well as by metro; g) 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 games; " 4. in Article 2 (1), the following shall be inserted after point g)-j) with the following contents: " h) insurance activities, as well as financial and banking activities, with the exception of foreign exchange offices belonging to authorized legal entities; i) activities carried out independently by authorized individuals, including as liberal professions, exclusively car taxi activities for goods and persons; j) sale of religious objects and religious services provided by cult institutions. " 5. In Article 2, paragraph 2 shall read as follows: " (2) If an economic agent provides both activities referred to in par. ((1) lit. b)-j), as well as activities for which the use of fiscal electronic cash registers is mandatory, it is obliged to organize separate accounting and accounting records for these activities. " 6. In Article 3, paragraphs 1, 4 and 5 shall read as follows: "" Art. 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. .............................................................. (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 Public Finance. " 7. In Article 3 (2), the letter d) shall read as follows: "d) automatic blocking of the operation of the appliance, when the tax memory, the printing device or the customer display are inactive;" 8. In Article 4, paragraphs 1 to 3 and 5 shall read as follows: "" Art. 4. -(1) The fiscal voucher is the document issued by the fiscal electronic cash register, which must include at least: the name and the fiscal code of the issuing economic agent; the address at the place of installation of the fiscal electronic cash register; the logotype and the fiscal series of the appliance; 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 ((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 agents for 2 years from the date of the end of the financial year during which it was drawn up. (3) The daily closing tax report shall be the document containing: the name and the fiscal code of the issuing economic agent; the address at the place of installation of the fiscal electronic cash register; progressive numbered order; date and time of issue; number of vouchers issued on that day; total value of the operations carried out and total value added tax, specifying the level of the quota, the total value of the operations exempted from the tax value added, as well as the amount of taxes not included in the tax base of value added tax. The daily closing tax report is the document on the basis of which the revenue from the trade or service activity is recorded in the accounting records of the user. ............................................................... (5) Economic agents 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, as well as 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 the preservation and archiving of the directions general 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. " 9. in Article 4, after paragraph 5, paragraphs 6 to 9 are inserted as follows: " (6) Economic agents using fiscal electronic cash registers are obliged to use only consumables provided by authorized distributors that ensure the maintenance of the readability of the data during the intended archiving period. (7) Consumables for fiscal electronic cash registers delivered to users by authorized distributors will be customized by marking them with the data necessary to identify them. (8) Economic agents referred to in art. 1 1 para. (1) have the obligation as monthly, with the Declaration on payment obligations to the state budget, to hand over the fiscal memory report to the territorial fiscal body during the reporting period. ((9) Investments made for the purchase of fiscal electronic cash registers are fully tax deductible amounts in the month of registration of the purchase, provided that the appliances are installed and used this month. " 10. In Article 5, paragraphs 1 and 3-(5) shall read as follows: "" Art. 5. -(1) In order to approve the models of fiscal electronic cash registers and the authorization of distributors, as well as the service units, the Commission for the approval of distribution and use is constituted under the authority of the Ministry of Public Finance. Fiscal electronic cash registers. ............................................................... (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 agents who sell fiscal electronic cash registers falling within the provisions of art. 3, provides service for the warranty period, postwarranty, consumables and spare parts. (5) Authorized distributors, through accredited service units, are obliged to ensure within a maximum of 72 hours from the request of the user the installation of the new device, the reinstatement of the defective device or its replacement. " 11. in Article 6 (1), the following shall be inserted after point b): "c) from the date of entry into force of the law approving this emergency ordinance, for taxpayers who make total incomes under 100 million lei." 12. Article 6 (2) shall be repealed. 13. Article 7 (1) shall be inserted after Article 7: "" Art. 7 7 ^ 1. -(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 further for their obligations under the provisions of this emergency ordinance, for the delivered appliances. (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 use will be made only through authorized distributors. " 14. Article 8 shall read as follows: "" Art. 8. -(1) Customers will request and keep the tax receipts on them until they leave the goods delivery or service delivery unit in order to submit them to an eventual control, 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). ' 15. Article 9 shall read as follows: "" Art. 9. -The following facts are contraventions if, according to the criminal law, they are not considered crimes: a) the marketing by economic agents of fiscal electronic cash registers without the opinion of the Commission on the approval of the distribution and use of fiscal electronic cash registers or non-compliance with the conditions stipulated in the opinion, other than those defined as contraventions in this Article; b) failure to fulfill the obligation of economic agents 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. (5), 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; c) issuance of the tax voucher without it containing all the data provided in art. 4 4 para. ((1); 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. 8 8 para. ((2); f) 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; g) the use by economic agents who use fiscal electronic cash registers of consumables other than those provided in art. 4 4 para. ((6); h) non-compliance with the obligations of the authorized distributors through the accredited service units to install, to reinstate the defective fiscal electronic cash registers or to replace them within the period provided for in art. 5 5 para. ((5); i) non-compliance by authorized distributors who cease the marketing activity of fiscal electronic cash registers, as well as those to whom the notice of distribution and use of electronic cash registers has been withdrawn tax of their obligations under this emergency ordinance, for appliances delivered; j) 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. ((5); k) non-compliance with the obligation to keep, to complete and to update the intervention book provided in art. 5 5 para. (3), as well as non-compliance with 1 1 para. ((5); l) non-compliance with the obligation to hand over for storage and archiving the tax memory, according to 4 4 para. ((5); m) the marketing of fiscal electronic cash registers that are not sealed according to the provisions of art. 3 3 para. (5), non-compliance with 7 7 1 para. (2), as well as non-compliance with the provisions of the 14 14. " 16. Article 10 shall read as follows: "" Art. 10. -(1) Fines for the contraventions provided in art. 9 applies to economic agents, except those provided for in lett. d), as follows: a) the facts provided in art. 9 lit. c), e), f), g) and m) are sanctioned with a fine of 5 million lei to 10 million lei; b) the facts provided in art. 9 lit. a), b), h), j) and k) are sanctioned with a fine from 20 million lei to 100 million lei; c) the facts provided in art. 9 lit. i) and l) are sanctioned with a fine of 50 million lei to 200 million lei. (2) Contraventions provided in art. 9 lit. d), applicable to individuals, is sanctioned with a fine of 2 million lei to 10 million lei. ((3) The amounts found at the points of sale of the goods or the provision of services belonging to the economic agents 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. (5), 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 agents, according to art. 13 13. " 17. Article 11 shall read as follows: "" Art. 11. -(1) The finding of contraventions, as well as the application of sanctions are made by the specialized bodies of the Ministry of Public Finance, as well as from their territorial units. (2) The verification of the control documents prepared by the bodies referred to in par. (1) and the resolution of appeals, except those formulated against the decision to withdraw the notice of distribution and use of fiscal electronic cash registers, shall be carried out according to the legislation in force on the settlement appeals against measures ordered by the control or taxation acts prepared by the Ministry of Public Finance. (3) The provisions of this emergency ordinance shall be supplemented by the provisions Government Ordinance no. 2/2001 on the legal regime of contraventions. " 18. Article 12 shall read as follows: "" Art. 12. -(1) In case of repetition of the act provided in art. 9 lit. h), 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) In case of repetition of the act provided in art. 9 lit. a), regarding the marketing of fiscal electronic cash registers not endorsed by the commission provided for in art. 5 5 para. (1), with the application of the contravention fine the control bodies will also order the confiscation of the receipts obtained by the offending economic agent from this activity, the amounts being made to the state budget. " 19. Article 14 shall read as follows: "" Art. 14. -Within 60 days from the date of publication of the present emergency ordinance in the Official Gazette of Romania, Part I, the Ministry of Public Finance will develop methodological norms of application that will be approved by Government decision. " + Article 2 On the date of entry into force of this Law, the Government Emergency Ordinance no. 128/1999 for amendment Government Emergency Ordinance no. 28/1999 on the obligation of economic agents to use fiscal electronic cash registers, published in the Official Gazette of Romania, Part I, no. 445 of 14 September 1999, approved with amendments by Law no. 236/2001 on approval Government Emergency Ordinance no. 128/1999 for amendment Government Emergency Ordinance no. 28/1999 on the obligation of economic agents to use fiscal electronic cash registers, published in the Official Gazette of Romania, Part I, no. 263 263 of 22 May 2001, and any other provisions to the contrary. + Article 3 Government Emergency Ordinance no. 28/1999 , with the amendments and completions brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Chamber of Deputies at the meeting of October 9, 2001, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU This law was adopted by the Senate at the meeting of December 13, 2001, in compliance with the provisions of art 74 74 para. (2) of the Romanian Constitution. p. SENATE PRESIDENT, DORU IOAN TARACILA ----------------