These provisions are contained in the Emergency Ordinance No. 91/2014 on amending and supplementing the Government Emergency Ordinance No. 28/1999 regarding the obligation of operators to use fiscal electronic devices, published in the Official Gazette, Part I no. 966 of 30.12.2014 and consolidated on 23.07.2015.
Under the provisions of this ordinance, “electronic cash registers appliances are considered also the electronic cash registers and other systems that include devices with functions of cash registers equipped with devices of storage of the electronic journal, which constructively includes a fiscal module, through which it is controlled the fiscal memory, printing device, memory device, customer display, external backup device and external communications device that enables a computer system integration.”
Moving to such appliances will be done gradually, as follows:
a) As of October 1, 2016, economic operators who have the status of large taxpayers, according to the law, are obliged to use cash registers only as the ones above – mentioned.
b) Starting from 1 January 2017, economic operators who act as medium taxpayers, according to the law, are obliged to use cash registers only as the ones above – mentioned.
c) As of May 1, 2017, operators who have the status of small taxpayers, according to the law, are obliged to use cash registers only as the ones above – mentioned.
Fiscal electronic devices must meet all the following essential functions:
a) preservation of data through the gradual accumulation;
b) printing, storing and issuing of electronic: tax receipts, daily tax reports; electronic journals, summary and fiscal memory reports, for fiscal electronic devices;
b) the registration in the fiscal memory of the fiscal data aggregated from daily closing fiscal reports and any modifications of parameters that affect the interpretation of data stored and a record of events that affect the continuity of the data registration;
c) automatic blocking of the functioning of the appliance when any devices controlled by fiscal module becomes inactive, or when the conditions for blocking established by the procedure of monitoring and surveillance are fulfilled;
d) ensuring the continuity of the functioning and data logging, data structure and coherence of documents issued and ensuring recovery from error conditions caused by mishandling or system errors.