Companies operating commercial vending machines risk, starting in October, significant fines and additional sanctions if they do not equip these machines with electronic tax cash registers. After multiple postponements of the deadlines and an additional grace period in the application of sanctions, the taxation of commercial vending machines becomes a tangible reality, companies that do not comply can be fined up to 10,000 lei from October 1 and even suspend their activity until the situation is rectified.

According to the current tax legislation, all commercial machines operating on the basis of card payments, which accept banknotes or coins, should have been equipped with tax cash registers by the end of 2023. Although penalties were provided for non-compliance with the deadline at the end of last year, they were postponed, by GEO 115/2023, for a period of nine months, and the grace period just ended on October 1.

As a consequence, starting from October 2024, the companies that own such commercial machines that are not yet taxed risk fines between 8,000 and 10,000 lei. In addition, companies may suffer more serious consequences, such as the confiscation of unjustified amounts of money and the suspension of the activity of the machines until the legal requirements are met.

It is important to note that this obligation only applies to commercial machines that process electronic or cash payments without the intervention of a human operator.

Why is it necessary to equip the machines with tax cash registers?

The obligation to install cash registers at commercial vending machines is part of a wider effort by the authorities to increase transparency and tax compliance in the Romanian economy. Through these measures, the Government aims to combat tax evasion and ensure a better monitoring of transactions made through commercial machines.

It is essential for vending machine operators to take urgent action to bring their equipment into compliance with the new regulations, so we have prepared a short guide for businesses to take immediate action below.

What must companies do to avoid fines?

1. Inventory of all vending machines in the network: The first step any business must take is to identify all vending machines that operate on the basis of electronic or cash payments and that require the provision of fiscal registers. For older machines that cannot support the integration of a cash register, businesses should consider upgrading them to meet current standards. Some equipment may require hardware or software adaptations, but there is also the risk that some machines may need to be replaced with newer equipment. We also remind you that, not more than a few months ago, the Government established an additional requirement related to receipts issued by tax cash registers, following that in the future it will be mandatory for these documents to have QR codes printed on them, which to contain certain mandatory information such as: the date and time of issuing the tax receipt, the identification number of the tax receipt, as well as the fiscal series of the marking machine that issued it. Most of the cash registers now on the market will allow, through software changes, to print a QR code on the tax receipt, but there will also be machines that will not support this update without replacing some hardware components (such as the tax memory or the electronic journal). Considering this technical aspect, it is worth taking into account the initial equipment with cash registers of newer technology that would offer possibilities for re-software in the event of such additional obligations and requirements that may arise along the way.
2. Working with authorized suppliers: It is essential that companies work with authorized suppliers of tax registers to purchase and install devices that comply with the legislation in force. The installation must be carried out by certified specialists, and the equipment must be integrated into the national fiscal IT system managed by ANAF and the Ministry of Finance.
3. Obtaining the necessary approvals and certifications: Once the devices are installed, companies must ensure that they comply with all bureaucratic formalities and that they have operated all the necessary records at the National Tax Administration Agency by submitting the tax forms specific to cash registers.
4. Tests and training for staff: Even if commercial machines work autonomously, it is advisable that company staff be trained on the correct use and monitoring of the new fiscal equipment, to avoid possible technical errors of the cash registers that can generate risks of non-compliance from a fiscal point of view.

In addition to complying with legal requirements, businesses can take some proactive steps to avoid problems, perhaps the most important of which is to continuously monitor vending machine activity. Modern systems allow the remote monitoring of transactions carried out through machines, so through constant supervision operators can detect possible technical failures or accounting discrepancies before they are penalized by the authorities.

Periodic review of the legislation is equally important, as tax regulations are in an ever-changing dynamic, and firms should follow updates and work with tax advisors to ensure they are up-to-date and comply with all the obligations in force.

Article published in TaxNews.ro