Tratamentul fiscal al cheltuielilor cu achiziționarea aparatelor de marcat electronice fiscale cu jurnal electronic
The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Summary/Abstract: The present article discusses a series of theoretical and practical aspects regarding the fiscal treatment of the acquisition of electronic cash registers in the case of entities paying income taxes (including micro-entities and registered freelancers) and taxes specific to certain activities. Starting August 2020, according to the provisions of the Law No. 153/2020, entities paying income taxes (including microenterprises and registered freelancers) have the possibility to reduce the taxes owed by the acquisition cost of the electronic cash registers, including the cost of those purchased and put into service in 2018 and 2019. This measure regarding the electronic cash registers purchased and put into service starting January 1st, 2020 is also applicable to entities paying taxes specific to certain activities.

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