Important! NAFA can close your activity between 1 and 3 months!

The National Agency for Fiscal Administration (NAFA) closed the activity of dozens of shops and restaurants for irregularities in cash registers. These decisions were possible due to the new provisions introduced in the legislation from March 2015.

According to Order 218/2015, the inspectors seal the sales point and display the announcement NAFA Activity suspended for not issuing receipts.

Contexpert Recommendation: Sealing the sales points can seriously damage the businesses. That is why we recommend the strict respect of the law regarding the use of the cash registers. However, the inspectors might be over zealous. For example, you should pay more attention to situations that might appear irrelevant – such as, not registering the amounts kept for paying the rest, not filling in the special registers or not filling in the payment orders, the insignificant cash amounts (tips) found in cash registers – these can block your activity.

The fines for these irregularities are up to 15,000 lei. Also, the inspectors may confiscate the cash amounts that cannot be justified with documents.

The suspension of activity/sealing of sales point is decided if the inspectors find a violation of one of the obligations regarding the cash registers:

• the use of the electronic cash registers
• the issue of receipts for all goods or services
• the issue of receipts with a value that does not correspond to reality
• the preparation of documents for cash placed in / removed from the cash register drawer.

Remember: The sanctioned companies are entitled to make a complaint within 15 days. But according to the new provisions, the complaint does not suspend the enforcement of the sanctions imposed and the breaking of the seal is a crime, punishable with up to one year in prison.

The main provisions of the order 218/2015:

the suspension of the activity is doubled by sealing the sales point
if the seal cannot be made when the irregularity is found, the inspectors conclude a report describing the facts and circumstances which did not allow the immediate application of the suspension or sealing
if the seal cannot be put in practice, the inspectors suspend the activity and mention in the report the circumstances that made it impossible
the sealing covers all access ways for customers
the inspectors display a notice of the suspension of the economic activity in a visible place
the notice is displayed inside the sales point on the windows of all access doors, so as to be visible from the outside.

How can the sales point be unsealed?

when the term (from 1 to 3 months) of the suspension is fulfilled
if there is a judicial decision
in case the goods inside the sales point need to be moved from the sales point (only for two days and no more than once during the period of sealing)
in case there is a change of the owner or user (tenant) of the space
in case urgent repair works are required.

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Important! NAFA can close your activity between 1 and 3 months!