On October 25, 2024, Government Emergency Ordinance No. 125/2024 was published in the Official Gazette, which brings significant changes in the field of use of electronic fiscal cash registers.
Here are the main aspects of this ordinance:
1. Exemption of electric vehicle charging services from the requirement to use cash registers
GEO 125/2024 introduces a new exception to the mandatory use of electronic fiscal cash registers. Thus, electric vehicle charging services, the value of which is collected exclusively through commercial vending machines using credit/debit cards and/or electronic wallet applications, are exempt from this obligation.
2. Suspension of the application of sanctions for issuing incomplete tax receipts
The application of sanctions for issuing tax receipts that do not contain the beneficiary's identification code, the receipt identification number and the QR code with specific data (date and time of issuance, receipt identification number and device fiscal series) is suspended until September 1, 2025.
3. Postponement of sanctions for failure to equip commercial vending machines with electronic fiscal cash registers
For economic operators that deliver goods or provide services through commercial machines that operate on the basis of card payments, as well as banknote or coin acceptors, the application of sanctions for not being equipped with fiscal electronic cash registers is suspended until December 31, 2024. This suspension applies only if, on the date of the fiscal audit, the operators have concluded contracts for the purchase of cash registers, with a delivery and installation deadline of December 31, 2024.
4. Introduction of new reporting obligations for entities supervised by the ASF
Starting with January 1, 2025, entities under the authorization, regulation, supervision and control of the Financial Supervisory Authority (ASF) are required to report information on life insurance and other financial products to the central fiscal body on a semi-annual basis. Failure to comply with this obligation or reporting incorrect or incomplete information is sanctioned by a fine between 20,000 and 100,000 lei.
These amendments were adopted to facilitate economic operators' compliance with the new requirements and to ensure better traceability of financial flows, thus contributing to combating tax evasion.
