Tax receipts issued by the fiscal electronic devices with an electronic diary must contain in addition to the current information, the unit of measurement and the VAT Registration Code of the beneficiary, at his request.
EMERGENCY ORDINANCE NO. 91 OF 23RD DECEMBER 2014 AMENDS AND SUPPLEMENTS THE GOVERNMENT EMERGENCY ORDINANCE NO. 28/1999 REGARDING THE OBLIGATION OF ECONOMIC OPERATORS TO USE FISCAL ELECTRONIC DEVICES WITH AN ELECTRONIC DIARY.
Fiscal electronic devices with an electronic diary become mandatory from:
- The 1st of April 2016 for large taxpayers;
- The 1st of July 2016 for medium taxpayers;
- The 1st of November 2016 for small taxpayers.
Published in The Romanian Official Gazette no. 966 of 30th December 2014
The normative act has entered into force on 30.12.2014
Issuer: The Romanian Government