ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 27, 2019 No. 141

About use of the control and cash equipment when implementing calculations

Based on Item c) parts (2) article 8 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), articles 5 and 81 of the Code of road transport No. 150/2014 (The official monitor of the Republic of Moldova, 2014, Art. No. 247-248, 568), Item f) Article 9 and Item f) article 10 of the Law No. 105/2003 on consumer protection (repeated publication: The official monitor of the Republic of Moldova, 2011, Art. No. 176-181 513) DECIDES: the Government

1. Approve:

1) Regulations on the Unified register of the control and cash equipment, according to appendix No. 1;

2) Regulations on the Interdepartmental commission on control cash equipment, according to appendix No. 2;

3) Regulations on operation of the control and cash equipment when implementing cash cash payments and/or by means of other payment instrument, according to appendix No. 3.

2. The accounting treatment and sealings of the control and cash equipment is established by the State Tax Administration.

3. To the Ministry of Finance to provide to the Government for approval the Technical concept of the Automated information system "Electronic Monitoring of Sales" in a month.

4. Spheres and deadlines of implementation of technology of data transmission through fixed/mobile networks when implementing cash cash payments and/or by means of other payment instrument are established by the Ministry of Finance at the initiative of the Interdepartmental commission on control cash equipment.

5. The interdepartmental commission on control cash equipment in 6-month time to approve Technical requirements to control cash equipment.

6. Before commissioning of the Automated information system "Electronic Monitoring of Sales" to assign to the State Tax Administration obligation on centralized production of protective seals (seal of the supplier and tax seal) which will be used for sealing of cash registers and fiscal printers.

7. Declare invalid the Order of the Government No. 474/1998 about application of cash registers with fiscal memory in case of payments with cash (repeated publication: The official monitor of the Republic of Moldova, special release of April 15, 2008).

Appendix No. 1

to the Order of the Government of the Republic of Moldova of February 27, 2019 No. 141

Regulations on the Unified register of the control and cash equipment

I. Basic provisions

1. The regulations on the Unified register of the control and cash equipment (further - the Provision) establish forms, functions, requirements to control cash equipment intended for registration of the cash transactions performed by cash payment and/or by means of other payment instrument and also the mechanism of approval of types of the control and cash equipment used in the territory of the Republic of Moldova.

2. The control and cash equipment is cash registers with fiscal memory, other information systems with electronic devices or without electronic devices (type the payment terminal, the cash-in terminal, the foreign exchange device, and also others, having special and identifiable application programs) with functions of cash registers, intended for registration of cash transactions (cash and/or other means of payment), storages, listings, enciphering and transfer on the server of the State Tax Administration of financial and reporting information providing protection of working algorithms and the registered data from unauthorized changes.

3. The control and cash equipment includes the following elements: cash registers with fiscal memory, fiscal printers, hardware platforms, the software and / or software applications, electronic devices (type the terminal of cash payment, the cash-in terminal, the foreign exchange device, and also others, having special and identifiable application programs).

4. The main functions of the control and cash equipment are:

1) registration of the cash transactions performed by cash payment and/or by means of other payment instrument;

2) storage, listing, enciphering and transfer on the server of the State Tax Administration of financial and reporting information;

3) forming of the payment document (the cash check / the fiscal document) electronically and/or seal on paper, according to the requirements specified in the Section III;

4) ensuring protection of working algorithms and the registered data from unauthorized changes.

II. Classification and forms of the control and cash equipment

5. Depending on placement, the control and cash equipment is subdivided on portable and stationary. The portable control and cash equipment is provided with power supply from the autonomous separate or built-in power supply (the accumulator or the battery), and also from power network via the special adapter of food.

6. Depending on functionality, the control and cash equipment is subdivided on autonomous and system. The autonomous control and cash equipment is intended for independent operation, without possibility of data exchange on communication channels with the computer or with other control and cash equipment.

The system control and cash equipment is intended as for autonomous operation, so and/or for operation as a part of electronic control and management systems for commodity-money turnover and/or money turnover when rendering services which provide data transmission on communication channels.

7. Depending on scopes of application, the control and cash equipment shares on universal and specialized. The universal control and cash equipment is intended for operation at trade enterprises and spheres of rendering services which operating conditions do not require change of algorithms of operation of the control and cash equipment for registration and accounting of information on commodity-money turnover and/or money turnover when rendering services. The specialized control and cash equipment is intended for operation at the companies of service industry which technological features of work require application of specialized algorithms of operation of the control and cash equipment for registration and information transfer.

8. From the constructive point of view the control and cash equipment can be:

1) unitary - the technical devices manufactured in the form of one constructive block (one block, one case) which provide accomplishment of all functions specified in Item 11;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info