Thus, in accordance with the provisions of the Order, the economic operator has the obligation to establish a register of personal money, for each unit of sale of goods or provision of services.
The users of fiscal electronic cash machines are obliged, in accordance with the Government Emergency Ordinance No. 28/1999, republished, as further amended and supplemented, regarding the obligation of operators to use fiscal electronic cash machines, to, at the start of the working hours, ensure the registration of money held by the economic operator’s employees who work in unity of sale of goods or provision of services, in a personal cash register, specially prepared for this purpose. The Register of personal money, which has the pages numbered in ascending order, is signed on the last page by the Director of the economic operator or by the person authorized by him.
Any amount of money recorded in addition to the amount recorded at the start of the work program is not a justified amount through the register of personal money. It is filled daily by the economic operator’s staff who works in the unit of sale of goods or provision of services at the start of the working hours, without erasures or alterations and without leaving any unused spaces.
At the request of the control authorities, when they are in the unit of sale of goods or provision of services and during working hours, the staff of the economic operator is obliged to present the amounts held. The economic operator is responsible for the integrity of the Register of personal money and its daily completion by the staff working in the unit of sale of goods or provision of services.
The economic operator shall notify the competent fiscal body on the management and incorporation of the personal money registry, stating the opening date and number of pages, according to their numbering, within 5 days from the date of publication of this Order.
The fiscal body registers in their own records, kept for each taxpayer, the registers of personal money notified as being constituted. The Register of personal money is kept at the unit of sale of goods or provision of services, in order to be presented to the control bodies. An economic operator may use a single register of personal money per unit of sale of goods or provision of services.