NAFA Order no. 1612/2023 regarding the documents that can be requested according to art. 61 para. (5) from the annex to Government Decision no. 479/2003 regarding the approval of the Methodological Norms for the application of the Government's Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking devices was published in the Official Gazette, Part I no. 919 of October 12th, 2023 and entered into force on 12 October 2023.

The main provisions

To verify the fulfilment of the conditions for assigning the unique identification number of the electronic fiscal marking device, the fiscal body requests certain documents, such as:

a) the copy of the invoice and the payment document attesting the purchase of the electronic fiscal marking device, the copy of the sales-purchase agreement with payment in installments or, as the case may be, the copy of the financial leasing agreement concluded with an express clause regarding the assumption of the obligation of the parties that upon the expiration of the leasing agreement, ownership of the device is transferred to the user;

b) copy of the minutes of the sealing of the fiscal memory and the electronic fiscal marking device;

c) the user's affidavit regarding the address of the place where the electronic fiscal marking device will be installed or, as the case may be, the declaration regarding the activity in ambulant or taxi regime. The verification of the existence of the work point registered at the trade registry office is done by the fiscal body that resolves the request for the assignment of the unique identification number, by requesting information, through the ONRC - Recom ONLINE service;

d) the user's affidavit regarding the registration number of the vehicle on which the electronic fiscal marking device will be installed, accompanied by a copy of the taxi authorization, in the case of transport in the taxi regime activity.

This order approves the documents that can be requested by the fiscal body, in order to verify the fulfillment of the conditions for assigning the unique identification number of the electronic fiscal marking device, other than those provided above.

Such documents are:

- in the case of alternative transport activity with a car and driver, as well as in the case of taxi transport activity, the fiscal authority may request a copy of the loan or rental contract of the vehicle.

- in the case of natural persons who rent for tourist purposes the rooms located in personal residences, the fiscal body may request proof of ownership of the space or the right to sublet the property.

To remember! In the case of alternative transport activity with car and driver, the fiscal body can request the Romanian Road Authority - A.R.R. information that can be found in the authorization for alternative transport with car and driver, as well as in the compliant copy of the authorization for alternative transport with car and driver, based on an inter-institutional protocol.

If the user of the marking device has died, and the legal heir of the marking device applies for the assignment of the unique identification number, the fiscal authority requests the heir's certificate attesting the inclusion of the electronic fiscal marking device in the chart of heirs.

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