ANAF responds: Submitting form C801-Request for assignment number order register of electronic tax recorders

ANAF responds: Submitting form C801-Request for assignment number order register of electronic tax recorders

This post is also available in: roRomână

Because it’s a new topic, let’s offer a bit of legislative context.

Electronic cash registers become compulsory

The obligation was introduced to change the cash registers with the electronic paper roll, which will transmit to ANAF the data using an XML attached to a PDF declaration that will be transmitted online, using Unnei signatures elecronice (as you deposit the rest Monthly and quarterly declarations).

Companies holding registers will have the obligation that by the 20th of the month following the reporting to submit a new declaration concerning the cashing made through the cash register. Even if you don’t knock anything on the house in a month, or say you have the House of brand but you don’t use it at all, you still have the obligation to make a statement “on zero,” so don’t get rid of the obligation of the Declaration.

The time limits to which this law applies are currently: 1 September 2018 for medium-sized taxpayers and 1 November 2018 for small taxpayers. I know, everyone, including myself, was hoping the deadlines would be postponed, at least until next year.

Deposit C801 Statement and documents required

The C801 declaration is the declaration by which you register the electronic register at ANAF and obtain this number of the register of Records.

The C801 declaration must be attached to the following documents, and in case of online deposit the documents are scanned and attach to the PDF:

• Invoice and payment document certifying the purchase of the electronic tax markers;

• Contract of sale-purchase with payment in instalments or as appropriate, the financial leasing contract concluded with the Express clause on assuming the obligation of the parties that, upon expiry of the leasing contract, the ownership of the user is transferred to the Device

• The minutes of sealing the tax memory and the electronic tax meter;

• The identity document of the legal representative enrolled in the application, as well as the identity document with which Commissioner is legitimate, if any;

• Certificate of Guarantee of the electronic tax meter.

• The user’s own responsibility for the address of the place where the electronic tax-marking device will be installed or, where appropriate, on the activity of the ambulance or taxi regime, as well as, if the application has been lodged by Empowered

• Original enablement.

More information can be found in this ANAF Guide.

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question: Shouldn’t this statement be filed by companies selling cash registers??

ANAF Answer: The C801 form shall be submitted by the economic operator acquiring the electronic tax-marking device (cash register).

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question: What is the deadline for submitting the C801 form to the economic agents who have the obligation to change the marking device by 1 November 2018?

ANAF Answer: The legislative framework does not impose a deadline for submitting the application.

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question: Can you submit online and get the answer all online?

ANAF Answer: C801 is deposited online via SPV. To this end, proceed as follows:
-Complete the application in Intelligent PDF format-form C801;
-the form must be validated after completion-if there are errors in the completion, an error file is generated; After correcting errors, the validation process resumes;
-On request ruffles a file that must contain copies of documents that would normally be deposited at the counter (the documents are described in the Guide on the registration of information on electronic tax-marking devices, as well as to Issue of the Certificate of award of the unique identification number at the Preoperational stage of the registry, it may be accessed at the following link:
https://static.anaf.ro/…/Ghid_case_marcat_18062018.pdf );
-C801 is signed with a qualified digital certificate and transmitted via the user’s SPV account.

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question: When will you be able to register form 154, by the distributor companies?

ANAF Answer: Form 154 “Application for the use of a qualified certificate and the granting of account administrator rights” as set out in annex No. 5a at OPANAF 4156/2017, will be used in the POSTOPERAȚIONALIZARE registry stage.

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question: For taxpayers who have hundreds of thousands of cash registers-will they deposit a single C801 and annex to how many documents?

ANAF Answer: The C801 form can be completed for 100 cash registers. The supporting documents shall be those mentioned in the Guide on the registration of information on electronic tax markers and the issuing of the certificate of award of the unique identification number at the stage Registry preoperation, it can be accessed at the following link: https://static.anaf.ro/…/Ghid_case_marcat_18062018.pdf

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question: Specifically: What should a user make the electronic cash register of 2014, who submitted at the time to ANAF the documents needed for installation?

ANAF Answer: According to the legislative framework in force, economic operators are required to equip themselves with electronic tax markers (as defined in article 3 para. (2) of the government’s Emergency Ordinance No. 28/1999, republished, with subsequent amendments and additions) in accordance with the following deadlines:
-01.06.2018-economic operators-large and medium-sized taxpayers;
-01.08.2018-economic operators-small taxpayers.
The electronic cash register of 2014 corresponds to the marking apparatus defined in article 1. 3 para. (1) of the government’s Emergency Ordinance No. 28/1999, republished, with subsequent amendments and additions.
Therefore, you must inform yourself if your device can be adapted to suit the provisions of art. 3 para. (2) of the Emergency Ordinance, in compliance with all legal provisions, or purchase a new model electronic tax marking.
In either of the two variants, you must comply with the provisions on the reading and retention of the tax memory and the electronic journal memorization device, as appropriate, (in accordance with the provisions of Oug No. 28/1999 and H.G. no 479/2003).

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question: C801 submission will always be optional and taxpayers will be able to opt for submission of information from cash registers in online format by odd or filing of tax declarations with an electronic signature? Or measure is only temporary, for starters

ANAF Answer: Currently, users of electronic tax recorders may opt to submit “Application for the award of the serial number of the Register of records of electronic tax markers installed in the county/Municipality of Bucharest or the number Unique identification from the computer application of the ANAF “provided for in annex 6 to HG 479/2003 on the approval of the methodological rules for the application of the Government Emergency Ordinance No. 28/1999 on the obligation of economic operators to use apparatus Marked electronic tax, with changes and subsequent additions in paper format, to the competent tax body or in Intelligent PDF format (Form C801) via SPV.

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question: If the company administrator does not have a digital certificate, the accountant who holds the signature for the company can submit and sign C801? And if I am registered in SPV as a natural person, as a company administrator, can I submit this statement or do I have to own a digital certificate? Thank you very much!

ANAF Answer: According to the legislative framework in force, economic operators are required to equip themselves with electronic tax markers (as defined in article 3 para. (2) of the government’s Emergency Ordinance No. 28/1999, republished, with subsequent modifications and additions-New model register) in compliance with the following deadlines:
-01.06.2018-economic operators-large and medium-sized taxpayers;
-01.08.2018-economic operators-small taxpayers.
You must contact your authorized distributor and inform yourself if your device can be adapted to meet the legal provisions in force or purchase a new model electronic tax recorder.
Whether the meter can adapt or have to buy a new one, you have the obligation to obtain the unique identification number of the electronic tax mark, by completing and submitting the “Request for assignment of order number From the register of records of electronic tax markers installed in the county/Municipality of Bucharest or the unique identification number in the ANAF computer application “provided for in annex 6 to HG 479/2003 on the approval of the methodological rules For the application of the Government Emergency Ordinance No. 28/1999 on the obligation of economic operators to use electronic tax recorders, with subsequent modifications and additions.
The application may be submitted:
-in paper format, to the competent tax body;
-In Intelligent PDF format (Form C801) via SPV
And will be accompanied by the documents found in the “Guide on Registration of information on electronic tax recorders, as well as issuing the certificate of award of the unique identification number-at the stage Registry Preoperation ”

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This post is also available in: roRomână

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Luiza Daneliuc

Blog despre viata unui contabil in Romania. O sa fiti surprinsi dar si contabilii sunt uameni. :)

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