Reminder on the issuance of the tax coupons and data transmitted by the fiscal equipment

Dear taxpayer,

The Tax Administration, pursuant to its obligation to inform and assist you in any aspect related to the implementation of the legal obligations from you, kindly reminds you the obligation to keep the tax documentation and, specifically, the one related to the use of fiscal equipment:

• The tax coupon emerging from the fiscal equipment is the tax document legally required for any taxpayer who sells goods or provides services in cash. Pursuant to this legal obligation, an on-line monitoring system has been established at the Tax Administration, which follows and registers on daily basis the data transmitted by the fiscal equipment of each taxpayer.

The Tax Administration has satisfactorily observed that a large number of taxpayers regularly declares every day the flow in compliance with the real volume of sales, supported by a tax coupon for each client supplied, thus correctly transmitting the data at the end of each business day. Meanwhile, the observation of the data transmitted during 2017, showed that there are fiscal equipments that lack a daily transmission, thus non-complying with and non-abiding by the paragraph 9.1 of the DCM No.781, dated 14/11/2007 “On the technical and functional features of the fiscal equipments, electronic integrated system for periodic transfers”, as amended.

Also the observation has shown that even when transmissions have been carried out in some cases, the values transmitted by the equipment and the number of daily coupons subtracted is at a low level.

Under such conditions and pursuant to the provisions of the tax legislation, specifically Article 54 and 55 of the Law No. 9920, dated 19/05/2008 “On the procedures related to the obligation to issue a tax coupon”, we kindly remind you that for each cash transaction the taxpayer shall issue a tax coupon from the fiscal equipment, which data must be transmitted on daily basis to the integrated system for such purpose, thus complying with:

• your legal obligation to issue a coupon,
• the right of the client or buyer to possess the document on the payment carried out or the received supply.

Referring to its right to inspect, the Tax Administration is planning to undertake fiscal visits at the premises of the businesses in order to identify the facts and factors that have led to the reduction or decrease of the turnover, as well as why daily transmissions have not been carried out as designated by the legislation.

The Tax Administration would like to clarify that for each taxpayer complying with the above obligations apart from alleviating tax administrations, avoids any barriers that might be caused by the presence of the Tax Administration inspector at the business premises in order to verify and inspect law enforcement. 

Thank you!