ANAF has recently made, on its official website, some specifications regarding the compliance of the taxpayers with the terms of the declaration/submission of information in the field of fiscal electronic cash registers via forms that are prescribed, in particular the form noted as "F4105".
In what situations do taxpayers have to file an F4105 notification in Romanian fiscalization?
Public
Romania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
913
Content accuracy validation date:
11.01.2023
Content accuracy validation time:
14:55h
Regarding "F4105", which is the name of the notification regarding the situation of the fiscal electronic cash register, the users of fiscal electronic cash registers have the obligation to inform the competent tax authority by sending this notification (hereinafter referred to as "F4105") regarding the occurrence of a situation such as:
- theft or disappearance of an electronic cash register,
- destruction of the electronic cash register
- change of the place of use of the device between work points of the same economic operator (same user)
- alienation of the electronic fiscal cash register
- when closing the work point,
- when ceasing the activity by liquidation, dissolution, merger, or division of the economic operator, as the case may be.
The notification must be sent to the competent tax authority, within a maximum of 5 working days from the date on which the situation occurred on the field.
According to the information from ANAF experts, the user transmits the notification only by electronic means of remote transmission and is able to find this actual notification by accessing the designated internet link on the ANAF website. That link is found here: https://static.anaf.ro/static/10/Anaf/Declaratii_R/4105.html.
Other news from Romania
The Romanian Government takes responsibility for the fiscal package: the increase in VAT, the increase in excise duties, and other tax changes.
Romania
Author: Tara Nedeljković
On July 7, 2025, the Romanian Government formally assumed responsibility before Parliament for a sweeping fiscal reform package, which includes increasing the standard VAT rate to 21%, raising reduced VAT rates to 11%, increasing excise duties by 10%, taxing dividends at 16%, and imposing health contributions (CASS) on pensions above 3,000 lei. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Romania announces VAT and other tax measures – VAT rate changes starting as soon as August 1st
Romania
Author: Tara Nedeljković
Romania has announced significant tax changes, including VAT rate increases starting August 1, 2025, to help reduce the budget deficit. The standard VAT rate will rise from 19% to 21%, and the reduced VAT rates of 5% and most 9% rates will be unified at 11%, covering food, medicines, books, firewood, water, and HoReCa services, though the HoReCa rate may increase to 21% after an October review. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Reminder: Ensure e-invoice compliance in Romania before July 1, 2025, to avoid penalties.
Romania
Author: Tara Nedeljković
Starting July 1, 2025, Romanian businesses must ensure full compliance with B2C e-invoicing rules, as penalties for non-compliance will take effect. Since January 1, 2025, all economic operators—regardless of VAT status—have been required to issue and submit B2C invoices via the RO e-Invoice system, with a six-month grace period ending soon. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New consumer protection obligations have been introduced by ANPC Romania.
Romania
Author: Tara Nedeljković
Romania’s National Authority for Consumer Protection (ANPC) has introduced new obligations under Order No. 331/2025 for traders selling tobacco products and derivatives, requiring them to display a standardized warning that sales to minors are prohibited and age verification may be requested. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Romania
Romania
Author: Tara Nedeljković
The document “EV Chargers from the Fiscalization Perspective in Romania” provides a detailed overview of how electric vehicle (EV) charging stations are regulated under Romania’s fiscalization system. It begins with an introduction to Romania’s fiscalization framework, emphasizing the role of certified fiscal devices like cash registers and printers connected to the tax authority ANAF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login