Fiscal subject related
The main change concerns the introduction of the QR code on the fiscal receipt layout. Specifically, the following information will be printed on the tax receipt in the form of a QR code: the date and time of issuance of the tax receipt, the identification number of the tax receipt, as well as the tax series of the electronic fiscal cash register. The new Emergency Ordinance 69/2024 also introduces the obligation to mention on the tax receipt the identification number of the tax receipt issued by the electronic fiscal cash register.
Based on the current information from ANAF, the declared purpose of passing the QR code on the tax receipt is to facilitate the automatic retrieval of data by computer applications in order for taxpayers, including from mobile devices, to verify the reality of the issuance, with a fiscal cash register, of the tax receipts received from economic operators, a measure that contributes to combating tax evasion.
Not all types of cash registers allow the generation of QR codes on tax receipts, which means that economic operators whose cash registers do not issue QR codes should purchase other types of fiscal cash registers, whose software and technical facilities can generate QR codes containing the information required by the legislator.
Lastly, those who own solutions that do not have the technical facilities to issue QR codes have time to adapt, having two years to comply with the new provisions.
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