News / Publications

• Legal updates
• Latest News
• In The Press
• Press center

Another compulsory document! Its absence is severely sanctioned

Another document has become compulsory: the register for personal money. Even if at first sight you might think it refers to shops and restaurants, the law points out that all users of cash registers are obliged to keep the register.

Since its absence is sanctioned with a significant fine, in case of a tax audit, of 9,000 lei, Contexpert presents you the new legislation.

The provisions regarding the register of personal money entered into force on May 8, 2015.

Who has the obligation to keep the register?

According to OUG 28/1999 regarding the use of the cash registers, as it has been amended by OUG 8/2015, the persons who use the cash registers must comply with this legal requirement. These persons are: the economic operators who receive, entirely or partly, the retail value of the goods delivered and of the services provided directly to the public, in cash or using credit / debit cards or cash substitutes.

In conclusion, if the activity involves cash receipts or through bank the company is obliged the keep the register for personal money.

Attention! The economic operator must ensure that, at the beginning of the working program, the amounts of money held by the staff working in the units of sales or providing of services are recorded in the register. Unfortunately, the legislation does not specify that the register should be filled in only by those people who work in the cash desks. So, to avoid different interpretations in case of a tax audit, it is advisable that all persons, regardless the nature of their activity, to declare their personal money in the register prepared for that purpose.

What and how you must fill in?

The model and the content of the register are provided by OPANAF 513/2015 which also sets out the obligation of the economic operator to notify the register to the competent fiscal body of administration, specifying the opening date of the register and its number of pages.

The main aspects that you should keep in mind when you fill in the register:

• The pages must be numbered in ascending order.
• The last page must be signed by the administrator or by the person authorized by him.
• It must be filled in, daily, by the staff working in the unit at the beginning of the working program.
• It has no erasures or alterations and blanks.
• It must be kept in the unit.
• It must be only a single register in a unit.
• The personal money must be registered only at the beginning of the program. Any amounts subsequently reported are considered unjustified. In case of a tax audit, any amount that cannot be justified by documents issued by the cash register, the register of personal money, the special register (which is kept only in case the cash register is out of order) or receipts is confiscated by tax inspectors.
• The employees must fill in the following information: date, name, position, the personal money at the beginning of the program, hour, and signature.

Attention! The one responsible for the integrity and filling in the register for personal money is the company, not the employees.

Note! The fiscal authorities may require to the employees to present their personal money when they are inside the unit and during the working hours. The inspectors cannot do body searches, as they have no legal rights in this regard.

What is the purpose of the register?

According to the tax authorities, the register is necessary in order to control more strictly the taxed income and to avoid situations in which companies or employees justify the cash differences (between cash register and cash drawer) as personal money.

The register of personal money was provided by OUG 47/2007 in 2007-2008. It was eliminated by the law 264/2008, issued by Parliament because it infringed the article 53 of the Romanian Constitution regarding the individual rights.