Limitations and requirements stipulated by law

 

When a cash receipt is issued

 

Under the laws of the country, any person who sells a type of commodity or service is required to register it by issuing a fiscal receipt from a fiscal device. For each payment, except for bank transfers.

I advise you to consult with a specialist from the Romanian National Revenue Agency ANAF or at least it is advisable to consult an experienced country accountant. I am a programmer, not a Romanian law consultant, and it is quite possible to miss something.

Total for the fiscal devices in Romania

Below are some specific, common features related to the fiscal devices in Romania and their use.

• The fiscal device records the documents it prints in electronic form, from where it can be read later. The SD card where these documents are recorded has a certain volume and therefore your software should track the device status for this parameter;
• The fiscal memory records cause it to be filled and read-only after a while. After the fiscal memory has been filled, the fiscal device stops its normal operation and must be taken to a workshop. Your software should monitor the status of the device and this parameter and warn your customer in a timely manner;
• When commissioning - your client must sign a contract with an authorized workshop, a set of documents are issued (and filled in) and a set of actions are required by the service technician;
• The appearance of the receipt printed on a fiscal device is determined by the law. The receipt has specific tags and you should not expect them to be beautiful. If your client wishes to print a "luxury" receipt (for example a restaurant system) with different fonts and possibly a graphic layout, you can do it on an ESC / POS printer, but remember that the sale printed on such a printer is informative only and not recognized by the authorities as a valid fiscal document. Printing a fiscal receipt as I wrote above is a must, and your software has to take care of it;
• Fiscal devices provide status information for each of the commands. Although in some cases there is more detailed information about a problem occurring when executing a command in the answer itself. Always observe and analyze the status of the device your program is running on;
• Fiscal devices calculate not just tax accumulation in different tax groups, but also keep track of things like the sums in the drawer of the work place. By law, the correct amounts must be entered and deducted at the start and end of the shift or, for example, for the payment of a good to a supplier. Tax inspectors may request printout of the relevant device and check if the sum in the drawer is the same. This is one of the older ways to check if a cash receipt is "omitted";

 

Required for your software product

What you need to provide in your software with regard to fiscal devices:

• Issuance of fiscal and non-fiscal receipts;
• Cash-In/Out for a given work place;
• X-report (this is a non-fiscal document - in practice a moment reference);
• Adjust the clock and the calendar of the fiscal device. The allowed deviation is no more than 2 hours from the current astronomical time, but attention - it must not have been 24 hours since the last document printed;
• You can print more than one report with the cashier data reset (for example at the end of the work shift for a given work place);
• If you have a sale - you must issue (print) a Z-report at the end of the day (daily report with reset). The financial day should be closed by a Z-Report;
• Each sale must be registered in the correct tax group;
• Cancellation of fiscal receipt in case it is needed (in case of an operator error);
• Mechanism for guaranteed closing of an open fiscal or non-fiscal receipt in case of a problem;
• Adjustment (void) on a separate line of the sale (in the case of an operator error);
• Print on demand or need to report a fiscal memory from date to date (monthly and annual report, which will be requested by your client's accountants and separately by inspection - tax inspectors);
• Print on demand or need to report the fiscal memory from a report number to a report number;
• Print on demand or need for diagnostic information about the fiscal device;
• Downloading, displaying, recording and/or printing of JE documents (documents kept in electronic form) by date or at a given interval of the number;
• Customers must be able to download the files for ANAF from the fiscal device. These files must be attached to a special PDF statement and sent to the relevant financial authorities by the fifteenth of the following month;

Everything else depends on your customer's wishes and the capabilities of the device.

 

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If the data or something else in this article is incorrect - please email me to correct the article.