What should I do if the fiscal printer in Romania breaks down, i.e. a hardware defect or similar occurs?
Romanian fiscal printers must be commissioned by a certified/authorised service company (‘fiscal partner’). In the course of commissioning, a special register (‘Registru Special’) [1] is issued to the (taxable) company operating the cash register.
Failfure
If the fiscalisation unit (fiscal printer) fails,
- the service company must first be informed of the failure.
- Cashier operations can be continued, however
- however, all transactions carried out during the outage must be entered in the ‘Registru Special’.
The same applies to the failure of the POS system itself.
Example "Registru Special"
Contents "Registru Special"
Society . . . . . . . . . .
Headquarters . . . . . . . . . .
Tax code/Single registration code . . . . . . . . . .
Place of installation
Address . . . . . . . . . .
SPECIAL REGISTER
Page no.
| Pos. no. | Transaction carried out/ Invoice/ receipt number and date | Specification | Value of the operation/invoice/receipt | ||||
| Total including VAT | of which: | ||||||
| with standard VAT rate | exempt with right of deduction | exempt without right of deduction | amount of other taxes not included in the VAT tax base. | ||||
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Source
[1] See Annex 2a Government Decree No. 479/2003 approving the methodological standards for the application of Government Emergency Ordinance No. 28/1999 on the obligation of economic operators to use electronic cash registers, republished, with subsequent amendments and additions
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