Employment Flash News No. 4/2015
Legislation
News on companies using fiscal electronic cash registers
Government Emergency Ordinance no. 8/2015 for the amendment and completion of certain normative acts was published within the Official Gazette no. 285/2015 from April 28, 2015. This Ordinance amends and completes, among others, the Government Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use fiscal electronic cash registers.
According to the new legal provisions, companies using fiscal electronic cash registers must establish within the internal regulations if the revenue from tipping collection remains available to the company or it is further distributed to the employees; in case the tip is distributed to the employees, such cannot be assimilated to goods or services supply. For practical purposes, it is recommendable for the internal regulations to indicate the actual formula for the distribution of such amounts to the employees. The aforementioned internal regulations must be kept in the same place the electronic cash register is installed.
In addition, according to the new provisions, at the beginning of the working hours, companies using fiscal electronic cash registers are obliged to ensure registration of all personal money of the staff carrying out the activity in the goods or service supply working unit within a dedicated personal money record. In order to ensure compliance with such obligation, it is recommended to expressly provide it within the job description/internal regulations.
The Ministry of Finance’s Order no. 513/2015 published within the Official Gazette no. 300 from April 30, 2015 approved the template, content and the registering procedure of the personal money record. Companies are obliged to notify the administrative competent fiscal authorities within 5 working days as of the Order’s issuance in connection with the establishment of the personal money record, indicating the date of its issuance and the number of pages.
