of April 28, 1998 No. 474
About application of cash registers with fiscal memory in case of payments with cash
For the purpose of ensuring accomplishment of provisions of the Tax code No. 1163-XIII of April 24, 1997 and the Marine life protection act of the rights of consumers No. 105-XV of March 13, 2003.
1. Oblige taxpayers to whom according to the current legislation the obligation of conducting financial accounting is assigned to perfrom cash cash calculations using cash registers with fiscal memory.
Permit the economic agents having the cash registers without fiscal memory registered in the State Tax Administration perform their replacement till December 31, 2000 with reference of not depreciable amount to deductions (costs) along with implementation of the new cash registers with fiscal memory registered in accordance with the established procedure.
2. Approve:
Regulations on the Unified register of cash registers (appendix No. 2);
Regulations on the Interdepartmental commission on cash registers (appendix No. 3);
Staff of the Interdepartmental commission on cash registers (appendix No. 4);
Regulations on application of cash registers when implementing cash cash calculations (appendix No. 5).
3. To the Ministry of Finance to develop and approve regulations on order of registration and control of use of cash registers in a month.
4. To industry ministry and trade, to the Ministry of Finance, Department of standards, metrology and technical supervision to make changes in a month and to submit the Interdepartmental commission on cash registers for approval:
technical requirements to cash registers, including with fiscal memory;
regulations on method of operation of cash registers with fiscal memory.
5. Assign to the State Tax Administration obligation on centralized production of protective seals (seal of the supplier and seal of the State Tax Administration) in the form of self-adhesive labels with protection elements, series and number which will be used for sealing of cash registers. Production of protective seals will be performed by the producer selected on the basis of the tender by request of the State Tax Administration.
Provide to the State Tax Service registration, accounting, storage and issue of protective seals (tax seal) to the State Tax Administration and suppliers of cash registers (seal of the supplier). Production of seals of the State Tax Administration and seals of the supplier will be performed according to the preorder of suppliers of cash registers for a fee, on selling price of the producer and is exclusive signed by the managing director or person authorized by it, upon presentation of the power of attorney and the registration certificate of the company.
Determine what is on January 1, 2007 deadline of implementation of protective seals.
6. Begin in 2008 process of implementation of cash registers with fiscal memory and the built-in GPRS modem (General Packet Radio Service) which provides packet transmission of GSM (Global System Mobile) this on radio channels when implementing cash cash calculations.
The interdepartmental commission on cash registers to make necessary changes and additions to technical requirements to cash registers.
Oblige the licensed banks, exchange currency cashes and legal entities who are rendering hotel services and having the license of National Bank of Moldova for implementation of activities for cash currency exchange with physical persons, equip each window in which the corresponding transactions on currency exchange, till May 1, 2009 by cash registers with fiscal memory and GPRS communication are performed. They are also granted the right to use and others is equivalent the functioning technologies (fixed/mobile communication).
Recommend to the State Tax Administration to exercise monitoring and supervision of implementation of different technologies of data transmission in the field of cash cash calculations.
6-1. Areas of implementation of technology of data transmission through the fixed / mobile networks (GSM/GPRS/EDGE technologies or other technologies) when implementing cash cash calculations are established by the Ministry of Finance, at the same time receipts/payments from activities for cash currency exchange to physical persons, from gamblings, transportation of passengers in the mode of taxi, retail sale of oil products and the liquefied gas and from other types of business activity are priority.
Deadlines in which structural divisions of the respective areas will implement cash registers with fiscal memory and connection of GSM/GPRS/EDGE or other technologies affirm the Interdepartmental commission on cash registers.
7. To industry ministry and trade:
in coordination with Department of standards, metrology and technical supervision within one year to develop the National standard of the Republic of Moldova "Cash registers. Technical requirements";
during 1998 to study possibilities of production in the country of series of cash registers with fiscal memory.
8. Assign to the Interdepartmental commission on cash registers approval of actions of the central and local authorities of public management on the organization of implementation of cash registers, and also the solution of the interdepartmental problems connected with it.
Grant the right to the Interdepartmental commission on cash registers to require and receive information concerning use of cash registers from the central and local authorities of public management.
9. The interdepartmental commission on cash registers, the central and local authorities of public management to take necessary measures for ensuring accomplishment of this resolution.
10. Approve the list of the orders of the Government of the Republic of Moldova which are recognized voided it (is applied).
Prime Minister of the Republic of Moldova
Ion Chubuk
Appendix №1
Voided
Appendix № 2
to the Order of the Government of the Republic of Moldova of April 28, 1998 No. 474
1. The regulations on the Unified register of cash registers (further - the Provision) are developed for the purpose of establishment of the mechanism of approval of models of the cash registers applied when implementing cash cash calculations in the territory of the Republic of Moldova, and also requirements and conditions which observance is obligatory for placement of cash registers in the market.
2. In this Provision the used concepts mean:
cash register with fiscal memory (further - KKM) - the device for registration of cash transactions, including for storage and seal of financial and reporting information when implementing cash cash calculations which design the fiscal module controlling fiscal memory, devices of seal and indication providing protection of algorithms of work and data from unauthorized changes enters;
The unified register of cash registers (further - the Unified register) - the register list which includes all information on the KKM specific models approved for placement in the market of the Republic of Moldova;
the applicant - the legal entity registered in accordance with the established procedure in the Republic of Moldova, who submitted the application and necessary documents for inclusion of specific model of cash register in the Unified register;
the supplier (sole distributor) - the applicant who achieved in accordance with the established procedure approval of the KKM specific model;
the center of technical support of KKM (further - the center of technical support) - the legal entity or sole proprietor company (individual entrepreneur) who in accordance with the established procedure acquired the right to implementation of activities for installation, repair and maintenance of KKM;
seal of the supplier - protective seals in the form of the self-adhesive label with identification elements (including the name of the supplier or the word "FURNIZOR") and protection against counterfeit which it is irreversible collapse (are deformed) in removal attempt, on a centralized basis made by request of authorized body, used by suppliers when sealing certain elements (including framework) by KKM;
seal of Tax Service (tax seal) - protective seals in the form of the self-adhesive label with identification elements (emblem of the State Tax Administration and / or abbreviation of SFS)) and protection against counterfeit which it is irreversible collapse (are deformed) in removal attempt, on a centralized basis made by request of authorized body, used by tax authorities when sealing certain elements (as a rule, framework) by KKM;
sealing of KKM - the procedure of installation of seal of the supplier and/or seal of Tax Service on the KKM certain elements, including framework (for the purpose of protection against external unauthorized actions);
the declaration of conformity – the written assurance based on the decision made after evaluating by means of which the manufacturer or his authorized representative confirms that the product conforms to the specified technical requirements.
3. The unified register is kept in the following purposes:
uses in the territory of the Republic of Moldova of the KKM models complying the approved technical requirements, national and interstate standards;
timely removal from operation of the KKM which are not meeting the requirements of regulating documents and/or not providing the effective cash accounting in that sphere of activity in which they are applied.
4. Maintaining the Unified register is performed by the State Tax Administration.
5. The State Tax Service registers KKM according to Regulations on order of registration and control of use of cash registers.
6. The Unified register joins the KKM models which answer:
to technical requirements to KKM (to general and special for different scopes of application) approved by the Interdepartmental commission on cash registers (further - the Commission);
to requirements of national standards of the Republic of Moldova and the interstate standards relating to KKM.
7. The Unified register joins the KKM models which are made in the Republic of Moldova or are imported.
The Unified register joins separately the KKM basic model and all its modifications.
8. KKM producer from other country grants to the applicant on the basis of the agreement exclusive right on placement in the market of the Republic of Moldova KKM of specific model and guarantees possibility of their use during all service life established in the regulating document which cannot be less than 5 years.
The local producer (which makes or performs assembly of KKM) petitions for inclusion of the KKM model from own name.
9. The Unified register joins only the KKM models which are tested for compliance to technical requirements to KKM and national standards, and also to the established requirements for safety of the low-voltage electric equipment.
10. No. 368 is excluded according to the Order of the Government of the Republic of Moldova of 23.05.2011
11. For inclusion of the KKM specific model in the Unified register the applicant shall provide to the commission (secretariat):
the statement on the form of the company according to the sample given in appendix No. 1 to this Provision with obligatory specifying of date of giving;
the paragraph third Item 11 is excluded according to the Order of the Government of the Republic of Moldova of 26.02.2018 No. 178
the paragraph the fourth Item 11 is excluded according to the Order of the Government of the Republic of Moldova of 26.02.2018 No. 178
the copy of the document (the contract or the guaranty letter) confirming the applicant's right to realization in the Republic of Moldova to products with trademark of the foreign producer (for applicants of import models);
the copy of the document (the license or the contract) which confirms the right to production in the Republic of Moldova to KKM according to technical documentation of foreign firm (for applicants of the models collected from import nodes);
the document confirming the applicant's guarantee for maintenance of KKM during the warranty and after-guarantee period, providing with spare parts and consumable materials during all service life, user training and tax employees, delivery of KKM with the corresponding accompanying technical documentation;
the test report confirming KKM model compliance to technical requirements to KKM, issued to authorized test laboratory and/or the declaration of the manufacturer on compliance;
photos of the KKM model, including the image of the plate for marking;
technical data sheet (form) of KKM or other document with the description of equipment rooms and software solutions, technical and functional characteristics of the KKM model, with the description of means on the organization of protection of fiscal information and prevention of abuses at development stages, implementation and operation of KKM, including installation of protective seals on framework (case) and on the KKM certain elements (which in case of change and/or unauthorized replacement can lead to change of working algorithm and/or misstatement of information from memory of KKM);
operating instructions, to installation, operation and servicing;
the instruction of the tax employee (including on the electronic medium) containing the scheme of installation of protective seals, procedure for control of availability of fiscal memory, the description of operating mode of the tax employee on KKM, each of the details printed on the cash register receipt in reports (output documents) and also the procedure of receipt of reports and procedure for test of the software of KKM;
the scheme of installation of protective seals which without fail contains information on installation sites of seals of the supplier (the name of the KKM elements, procedure for installation, etc.) and installation sites of tax seals (the name of the KKM elements, procedure for installation, etc.), and also the applicant's guarantee that thus the sealed-up KKM is protected from external unauthorized actions - signed by the head and with seal of the company;
samples, in the original, all documents printed by KKM (cash register receipts, control tapes, daily reports of closing, reports, etc.);
control sample of the KKM, ROM model (the constituting KKM) with the KKM application program (the version - standard).
Technical documentation (technical data sheet, operating instructions, to installation, operation and servicing, the instruction of the tax employee) shall be provided in the Moldavian and Russian languages.
The commission returns all necessary documentation to the State Tax Administration for the analysis, check and issue of the conclusion.
12. The State Tax Service till 30 days analyzes the submitted documents, checks (tests) the KKM functions connected with the fiscal mode, release of daily reports of closing and periodic reports from fiscal memory and represents the Commissions the corresponding conclusions.
13. The commission at the regular meeting considers question of inclusion of the declared KKM model in the Unified register and makes the relevant decision.
13-1. Notarial services.
14. In case of adoption of the positive decision:
information on the made decision to include the KKM model in the Unified register is published in the Official monitor in accordance with the established procedure;
the statement from the decision of the Commission confirming inclusion of the declared model in the Unified register is issued to the applicant;
to the applicant the control sample of the KKM model returns.
14-1. Duration of action of the decision on inclusion of the KKM model in the Unified register constitutes 5 years from acceptance date.
Prolongation of term of finding of the KKM model in the Unified register for one year is performed based on the application submitted by the corresponding supplier there is at least, than in 90 days prior to action expiration of the current term.
15. In case of adoption of the negative decision by the Commission it is brought to the attention of the applicant with indication of the revealed shortcomings and return of control sample of the KKM model.
De novo review in the Commission of question of inclusion of the KKM model in the Unified register is possible only in case of representation by the applicant of the documents confirming elimination of the revealed shortcomings and positive review of the State Tax Administration.
16. The KKM model exception of the Unified register is performed by the decision of the Commission in cases:
detection in use:
a) discrepancies of KKM of model of control sample and/or to requirements of obligatory regulating documents;
b) the hidden defects (irrespective of source of their origin) KKM of this model which can lead to misstatement of fiscal data;
absence or failure to provide of competent technical support of KKM of this model for more than 6 months;
the legal entity, the supplier of KKM of this model, stopped activities in this area, is reorganized or liquidated.
17. The petition forms the basis for KKM model exception of the Unified register:
State Tax Service;
supplier of KKM.
18. In case of KKM model exception of the Unified register the Commission:
establishes date of exception;
determines use deadline;
publishes information on the made decision in the Official monitor of the Republic of Moldova according to appendix No. 3 to this Provision.
19. In case of change of technical requirements or requirements of the national Commission standards determines terms and procedure for removal from operation of KKM of models which do not conform to new requirements, in view of service life and/or annual regulation of their depreciation.
20. In case of KKM model exception of the Unified register, it is forbidden:
- to the supplier of KKM - import (production for the local producer) KKM of this model on the territory of the Republic of Moldova from the date established in the decision;
- To the State Tax Service - registration (re-registration) of KKM of this model from the date of the expiration of deadline of use established in the decision;
- to the user of KKM - operation of KKM of this model from the date of the expiration of deadline of use established in the decision.
21. Maintaining the Unified register assumes:
the timely publication of information on inclusion (exception) of the KKM models in the Unified register (from the Unified register);
the annual publication of the existing Unified register according to appendix No. 2 to this Provision;
storage and archiving of the documents submitted to the Commission in case of inclusion (exception) of the KKM models in the Unified register (from the Unified register), including subsequent changes (updates);
maintaining and updating of the corresponding database.
22. The supplier of KKM of specific model (further - the supplier of KKM) takes the responsibility for the cash registers of this model delivered on the market of the Republic of Moldova and shall provide their compliance to the approved model (included in the Unified register).
The supplier of KKM shall provide possibility of use of KKM during all service life which cannot be less than 5 years, provide their repair and maintenance, and also availability of spare parts and details in necessary amount and assortment.
Accompanying technical documentation of KKM without fail includes: technical data sheet (form) of KKM;
register of services in technical support of KKM;
operating instructions, to installation, operation and servicing of KKM.
Responsibility of the supplier extends also to his authorized representatives (the centers of technical support with which agreements on cooperation are signed).
In case of suspension, for the different reasons, activities for delivery to the market of the KKM certain models, the sole distributor (supplier) bears further responsibility for all the obligations on KKM delivered on the market according to provisions of the existing regulations.
In case of the termination, for the different reasons, activities for delivery of any KKM certain models, the sole distributor (supplier) shall yield the rights and obligations following from the existing regulations, including the obligation according to the application submitted the Commissions in case of inclusion of the KKM model in the Unified register, to other legal entity.
If the sole distributor will not appoint the legal successor, the Commission selects the legal successor independently from among other suppliers of KKM, from its consent.
The legal successor - the legal entity confirms adoption of obligations concerning KKM delivered by predecessor, way of giving of the Commission of the statement, registration certificate as the center of technical assistance for cash registers with fiscal memory for installation, repair and maintenance of KKM of the corresponding (accepted) models, and, upon the demand of the Commission, and other documents from among specified in this provision.
If the legal successor will not be appointed, the State Tax Administration petitions for exception of the Unified register of the KKM models of this supplier.
23. The supplier of KKM orders in accordance with the established procedure production of protective seals (seal of the supplier and tax seal) and guarantees their payment.
The supplier of KKM records seals of the supplier, distributes them to the centers of technical support (according to agreements on cooperation and for a fee) and exercises control of their use. The made tax seals are donated under the delivery-acceptance certificate of the State Tax Administration.
Distribution lists of seals of the supplier to the centers of technical support, and also subsequent changes and amendments to them are represented to the State Tax Administration not later than 5 days before realization of seals.
24. Exposure to sale, and also realization of KKM without seal of the corresponding supplier imposed in accordance with the established procedure is forbidden.
Availability of the seal of the supplier of KKM established as appropriate and confirmed with the log entry of accounting of services in technical support of KKM is obligatory for the entire period of operation of KKM.
25. Suppliers of KKM, and also the centers of technical assistance having the certificate on technical competence for cash registers with fiscal memory can begin the related activity only after registration confirmation by the State Tax Administration for what submit the application with request for registration and the documents provided in the Tax code No. 1163-XIII of April 24, 1997.
The State Tax Service considers the submitted documents and till 15 days from the date of their giving registers or represents motivated refusal to registration and reports about it to the applicant.
Also suppliers of KKM shall report to the Commission by means of the State Tax Administration, and the centers of technical support of KKM - the State Tax Administration till 5 days about any changes which happened in their activities, connected with delivery of KKM and technical support of KKM, with confirmation of these changes by the relevant documents.
to Regulations on the Unified register of cash registers
Form of the company
To the chairman of the Interdepartmental commission on cash registers
_______________________________
(surname, name)
Statement
We ask to include model in the Unified register of cash registers
________________________________________________________________________
________________________________________________________________________
(name of model of cash register, modification, classification group)
productions __________________________ for _____________________________.
(company name, country) (scope of application)
We guarantee the organization of technical support, providing with spare parts
and technical documentation, user training and tax employees.
We attach documents according to Item 11 of the Regulations on the Unified register of cash registers.
Applicant Rukovoditel's address ________________________
L. S. (surname, name, signature)
Chief accountant ___________________
(surname, name, signature)
"___" ______________ 20 __
to Regulations on the Unified register of cash registers
Unified register of cash registers
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to Regulations on the Unified register of cash registers
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Appendix №. 3
to the Order of the Government of the Republic of Moldova of April 28, 1998 No. 474
1. The interdepartmental commission on cash registers (further - the Commission) is established for the purpose of coordinating of actions for implementation and use of cash registers with fiscal memory when implementing cash cash calculations.
Regulations on method of operation of cash registers with fiscal memory, official reports, technical and methodological regulations, technical requirements to cash registers and other similar acts concerning area of cash registers have interdepartmental character and are obligatory for accomplishment of public management by the central and local authorities, and also for taxpayers.
The specified acts, and also acts changing, supplementing and canceling them affirm decisions of the Commission.
The regulations on method of operation of cash registers with fiscal memory are subject to state registration.
2. In the activities the commission is guided by the Constitution of the Republic of Moldova, the laws of the Republic of Moldova, resolutions of Parliament, resolutions and orders of the Government and this provision.
3. The main objectives of the commission are:
establishment of samples of the cash registers (CR) permitted for use in the territory of the Republic of Moldova;
the solution of the interdepartmental problems connected with implementation and use of KKM;
creation of the Unified register of cash registers.
4. The commission according to its tasks:
coordinates activities of the central and local authorities of public management for implementation, use of KKM, enforcement of single technical and tax policy by these bodies for KKM;
considers addresses of taxpayers concerning use of KKM;
makes decisions on permission, prohibition, establishment of useful lives of specific samples of cash registers in the territory of the Republic of Moldova;
provides in the Government of the Republic of Moldova information and offers on use in the territory of the Republic of Moldova to KKM;
will organize and controls, in case of need, testing of KKM of specific model for the purpose of determination of efficiency of use of KKM of this model, and also examination of the specific application program of KKM for the purpose of establishment of its compliance to standard of the application program.
5. The commission has the right:
request and collect from the central and local authorities of public management information, and also the regulating documents published by them on the problems entering competence of the commission;
make the decisions obligatory for execution of public management by the central and local authorities, and also for taxpayers on the questions connected with establishment of technical requirements to cash registers with permission (prohibition) of use of specific samples of KKM, operation and maintenance of KKM;
require approval of the commission of the regulations and solutions developed and approved by the central and local authorities of public management on the problems entering competence of the commission.
6. Nine representatives of the central and local authorities of public management appointed by relevant organ of the central public management are part of the commission.
7. The staff of the commission is established by the Ministry of Finance.
7-1. Determine that in case of release of members of the commission from posts their functions as a part of the Commission are performed by persons who are again appointed to the corresponding positions by updating of the issued order of the Minister of Finance.
Public bodies notify the Commission on persons reappointed as members of the commission.
8. Commission chairman:
will organize activities and bears responsibility for accomplishment of the functions and tasks delivered before the commission;
submits to the Government of the Republic of Moldova activities reports of the commission;
signs the documents approved by it on behalf of the commission.
9. Responsible secretary of the commission:
bears responsibility for organizational technical supply of activities of the commission:
solves operational problems of the commission;
signs on behalf of the commission of the letter, the conclusion, the statement and other information documents.
10. Activities of the commission
The commission sits as required, but at least once a quarter.
Meetings of the commission the chairman, and in its absence the vice-chairman directs.
Meetings of the commission are considered competent if at them there is most of members of the commission.
Decisions of the commission are considered approved if most of the members of the commission participating in meeting voted for them. In case of availability of equal number of votes casting vote the voice of leading (chairman) meeting is considered.
Decisions of the commission in are signed by person conducting meeting.
Decisions of the commission are brought to the attention of members of the commission and other interested persons by the direction of materials within ten days from the date of commission session.
The commission has the letterhead and simple oval seal on which it is specified: on ellipse - the name Comisia interdepartamental = pentru malinile de cas = li control, and in the middle - SECRETARIAT.
11. The decisions approved by the commission concerning the problems entering its competence are obligatory for execution of public management by the central and local authorities, and also for taxpayers.
12. Recommendations of the commission, in case of need, are realized by the orders of the Government.
13. Organizational technical supply of activities of the Commission is performed by the State Tax Administration, including publication of decisions in the Official monitor of the Republic of Moldova in accordance with the established procedure in the Section "Acts of the Interdepartmental commission on cash registers.
Appendix №4
to the Order of the Government of the Republic of Moldova of April 28, 1998 No. 474
The state secretary of the Ministry of Finance – the commission chairman
The director of the State Tax Administration – the vice-chairman of the Commission
The representative of the State Tax Administration – the responsible secretary of the Commission
Representative of the Ministry of Economy and Infrastructure responsible for infrastructure of quality and supervision of the market
Representative of the Ministry of Finance
Representative of Chisinau local government board responsible for trade, public catering and provision of services
Representative of the State Tax Administration
Representative of Public institution "Center of information technologies in the field of finance"
Representative of National confederation of patronage of Moldova
Appendix № 5
to the Order of the Government of the Republic of Moldova of April 28, 1998 No. 474
1. The regulations on application of cash registers when implementing cash cash calculations (further - the Provision) are developed according to Item c) of part (2) article 8 of the Tax Code No. 1163-XIII of April 24, 1997, Item f) Article 9 and Item f) Article 10 of the Marine life protection act of the rights of consumers No. 105-XV of March 13, 2003.
2. Requirements of this provision extend to taxpayers to whom according to the current legislation the obligation of conducting financial accounting is assigned.
3. In this Provision concepts of the following value are used:
economic activity - the economic fact consisting in sale of things, performance of works, rendering services; to acceptance of payments for things, works, services; to acceptance of tax/non-tax payments; other cash receipts;
cash cash calculations (payments with cash) - transactions on acceptance of cash as a part of economic activities;
structural unit - compound economic unit of the taxpayer, stationary and/or mobile;
the user - the taxpayer, the party of economic activity which according to the tax legislation shall use when implementing cash cash calculations the foreign exchange device, cash register with fiscal memory and/or the cash-in-terminal;
the payer - person, other party of economic activity making payment which can act also as the consumer, the beneficiary, the buyer, the client, the patient, the creditor/creditor, etc.;
cash register with fiscal memory (further - KKM) - the device for registration of cash transactions, including for storage and seal of financial and reporting information when implementing cash cash calculations which design enter the fiscal module controlling fiscal memory, devices of seal and indication providing protection of algorithms of work and data from unauthorized changes (other names - cash register, the control cash register, the cash register);
the information system "Gateway Fiscal" - hardware-software platform which design includes intermediate node for transfer in real time of financial and reporting information on accomplishment of payment transactions via payment terminals of cash payment, by means of the protected digital channels, in the information system of the State Tax Administration (ISSTA), providing protection of algorithms of work and data from unauthorized changes;
the terminal of cash payment (cash-in terminal) - the automated device for acceptance from the payer of cash which works in the autonomous mode, without physical presence (participation) of authorized physical person of the taxpayer;
cash-in terminal fiskalization - assignment by the State Tax Administration, in case of registration of the cash-in terminal, single identification number in ISGNS for information transfer online on the GNS server about the executed payment transactions (further - the procedure of integration in the information system "GatewayFiscal");
fiscal memory - special type of non-volatile memory (chip of memory on which data can be written down only once), electronic component of the KKM fiscal module, intended for record (registration) of fiscal data, ensuring integrity and their long-term storage;
KKM fiskalization - action in case of which fiscal memory of KKM becomes active (the mode of functioning of KKM providing registration of fiscal data in fiscal memory - the fiscal mode);
the cash register receipt (the fiscal check) - the supporting document issued by KKM when implementing cash cash calculations which certifies economic activity and payment, issued without fail to the payer. The issued cash register receipt shall contain the obligatory elements provided by technical requirements to KKM. In certain cases the cash register receipt can be printed directly on the accompanying documents (the payment notice, the invoice, the requirement job specification, the account) which are written out in case of economic activities;
control tape - the supporting document issued to KKM on paper, containing the copy of the fiscal data printed on the cash register receipts issued to payers;
the daily report of closing (Raport Z) - the accounting document of daily completion of work (the working day, change) containing the generalized fiscal data which register in fiscal memory along with its printing;
the receipt, delivery note, etc. - the standard forms of source documents of the strict reporting provided by the existing regulations;
the amount of excess/shortage of money - positive (+) / negative difference between actual amount of money in strongbox of KKM or, in the same sense in specially intended place for acceptance and temporary storage of cash from the current economic activities (current revenue and office introduction of money) and the current cash amount registered in KKM;
the supplier (sole distributor) - the applicant who received in accordance with the established procedure approval for the KKM specific model;
the center of technical support of KKM (further - the center of technical support) the legal entity or sole proprietor company (individual entrepreneur) who in accordance with the established procedure acquired the right to implementation of activities for installation, repair and maintenance of KKM;
sealing of KKM - the procedure of installation of seal of the supplier and/or seal of Tax Service on the KKM certain elements, including on the case (for the purpose of protection against external unauthorized actions);
information currency system – program and/or hardware platform which device includes intermediate node for transfer in real time to management and financial information when implementing the transactions on currency exchange to physical persons performed on foreign exchange offices of licensed organizations on currency exchange by means of the protected digital channels, in information system of the State Tax Administration, providing protection of working algorithms and data against unauthorized changes;
the foreign exchange device (VOA) – the automatic device of self-service which allows to carry out transactions on purchase/sale of cash foreign currency for cash Moldovan lei, according to the currency rate specified on the device screen with issue of the cash register receipt or tax deed;
fiskalization of the foreign exchange device – assignment by tax authority, in case of registration of VOA, single identification number in ISGNS and in currency information system;
the register of cash register (the register of KKM) – the centralized accounting register intended for record in chronological procedure for emergence of tax data from the report of closing of the daily data which are stored in fiscal memory of the corresponding KKM, constituted manually and/or in electronic form;
the built-in SD card (Secure Digital memory card) – the electronic medium (electronic control tape) which contains the copy of the tax data printed on the cash register receipts issued to payers.
4. When implementing cash cash settlings with payers on economic activities taxpayers shall apply KKM, issuing to payers the cash register receipts printed by them.
This obligation extends to all structural units (bureau, department, shop, warehouse, trade enterprise, the vending machine (called according to the international practice - vending machine), the cash-in terminal, the foreign exchange device, the company for rendering services, including motor transportation unit - taxi, etc.) in which are performed or which perform economic activities with cash receipt.
If the cash-in terminal is not equipped with KKM, the user shall provide accomplishment of the procedure of integration in the information system "Gateway Fiscal".
The source document confirming the obtaining/deposit of certain amount of money by means of the cash-in terminal integrated into the information system "Gateway Fiscal" or via foreign exchange devices, called by the tax deed automatically is issued to the payer. In case the foreign exchange device is not equipped with KKM providing issue of the cash register receipt, the user performs the procedure of integration into currency information system which provides issue of the tax deed.
4-1. Cash registers are established on each of specially equipped place (workplace of the cashier, operator-cashier, seller, contractor, etc.) intended for accumulating and temporary storage of money according to existing rules.
4-2. Return of the cash issued on receipt (except for organizations on currency exchange), but unspent, in cash desk of the company (taxpayer), is not registered in KKM.
4-3. The foreign exchange Item agrees to cancel transaction on purchase/sale or sale/purchase after its completion (based on the written application to which the cash register receipt is enclosed) by return of all money, without tax registration of this transaction in cash register.
Cancellation of transaction on purchase/sale or sale/purchase is registered in cash register by implementation of non-tax payments in case of transaction on input-output of cash in cash box / from cash register strongbox.
4-4. The final amounts calculated for collection/payment from activities in the field of gamblings are rounded to one leu in case of 50 baths and more and fractions to 49 baths inclusive are neglected.
5. If within cash cash calculations the taxpayer agreed in accordance with the established procedure to calculations by means of payment cards as non-cash means of payment or different way of payment, then the corresponding calculations are also perfromed using KKM.
6. Implementation of cash cash calculations without application of KKM in case of accomplishment of the types of activity given in appendix to this Provision is allowed.
The receipt issued in the cases provided by this Provision is considered equivalent to the cash register receipt issued to KKM.
7. Users of KKM are forbidden to hand to payers the documents confirming collection/cash payment except cash register receipts or tax deeds.
8. Users shall:
a) equip the structural divisions with KKM of the models included in the Unified register of cash registers (further - the Unified register);
b) register/re-register (to register) KKM in accordance with the established procedure in the State Tax Administration and receive the returned legalized KKM Magazine and the Register of services in technical assistance, and also the card of registration of KKM which is drawn up as appropriate;
c) messages for each KKM the separate register – the register of KKM which is drawn up for each business year.
Registration of KKM is certified of tax authority only in case of KKM registration/re-registration.
The amounts of the received money are registered in the register of KKM in chronological procedure for receipt, according to the daily report of closing.
If at the end of the business year in the register of KKM after introduction of the generalizing information there was empty seat (blank sheets), this register can be used for registration of the realized sums next year.
The taxpayer performing certain activities in the continuous mode (non-stop) which in days issues on KKM two or more daily reports of closing can create two registers (the first and second half-year) for accounting year;
d) sign agreements on maintenance of each KKM with the centers of maintenance of KKM having the registration certificate as the center of technical assistance for cash registers with fiscal memory and having agreements on cooperation with the corresponding supplier of KKM in case of the address to them behind services to show register of services in technical support of KKM (from accompanying technical documentation of KKM; further - the magazine of services) in which information on the established defect, on condition of the seals established earlier, installation of new seals of the supplier, etc. is brought;
e) apply only operational KKM.
KKM is considered operational if the following requirements are fulfilled:
the KKM model is included in the Unified register;
the tax regime is included;
the seal of cash register receipts, control tapes, daily reports of closing, periodic reports, etc. is provided;
paper on which documents are printed and also method of seal is provided by their visibility and readability for storage period;
the current calendar date and time with variation from real time are printed no more than 15 minutes (except for variations at one o'clock during transition from summer/winter to winter / to summertime, but not later than November/April 20 of the current year);
seals of the supplier of KKM are established in required places, are valid, are not damaged and elements of identification of seals correspond to the elements brought in the Register of services in technical support of KKM;
the serial number programmed in KKM is number which is specified on the plate for marking of KKM and corresponds to number specified in technical data sheet.
KKM applied with violation at least of one of the listed requirements is considered technically defective.
e-1) apply KKM which is sealed up by the State Tax Administration in accordance with the established procedure.
KKM is considered the sealed-up State Tax Administration in accordance with the established procedure if tax seals (seal) are established in required places, are valid, are not damaged and elements of identification of seals correspond to the elements brought by the State Tax Administration in the Register of services in technical support of KKM.
KKM applied with violation at least of one of the listed requirements is considered not sealed up State Tax Administration;
f) issue to the payer the cash register receipt printed by cash register which certifies economic activity and shall correspond to really paid amount, and upon the demand of the payer to fill and issue delivery note or other source document of the strict reporting according to the existing regulations;
g) in all cases when application of KKM is temporarily impossible (because of breakdown, shutdown of power network, etc.), work it is necessary to suspend or organize further work with issue to payers of receipts.
In activities for cash currency exchange with physical persons, and also in activities in the field of gamblings in all cases when KKM is not functional, activities stop.
In other cases duration of suspension of operations and use of receipts is regulated by decisions of the Interdepartmental commission on cash registers.
In the KKM magazine date, time and the reason which caused temporary non-use of KKM is celebrated.
Sending to repair of defective KKM, and also its return from repair are performed by means of the State Tax Administration in which KKM is registered;
h) place in a visible place notifications on obligation of submission of cash register receipts by consideration of claims of consumers and request to consumers to take and keep the issued cash register receipts. If other evidential documents also are attached to economic activity, in notifications there shall be reference to them;
i) operate cash registers according to Regulations on method of operation of cash registers with fiscal memory;
j) provide safety of documentation on operation during all useful life of KKM, and the daily reports of closing (pasted in the KKM magazine) and control tapes - at least 4 years from the moment of their release;
k) strike off the register and take out of service in accordance with the established procedure of KKM of the models excluded from the Unified register;
inform k-1) in writing the State Tax Administration on the termination of activities of structural unit in which KKM is registered;
l) provide to the staff of the bodies equipped with control functions within their competence open entry to KKM and documents on their operation;
m) in case of suspension, for the different reasons, activities via foreign exchange devices, licensed banks, cash desks of currency exchange and hotel owners of the license of National Bank of Moldova in writing inform on it tax authority no later than the next working day.
9. The payer shall show the cash register receipt (its equivalent) issued in case of the corresponding economic activity by consideration of its claim, and also upon the demand of monitoring bodies when implementing of checks by them.
9-1. In case the user does not issue to the payer the cash check / the tax deed or issues other document, except the cash check / the tax deed, except for receipts in the cases provided by this Provision, the payer has the right to demand from the user the cash check / the tax deed.
9-2. The client of foreign exchange office has the right to require cancellation of transaction on currency exchange before its completion, as well as within 30 minutes after its completion if at the same time following conditions are complied: during the specified period the rate of purchase/sale of the purchased/sold foreign currency was not changed and the requirement about cancellation is performed at least in 30 minutes prior to the termination of the working day of foreign exchange office. Cancellation of transaction on currency exchange after its completion happens based on the written application of the client to which the cash register receipt or the tax deed is enclosed.
Transaction on currency exchange is considered by the client of money and the cash register receipt or tax deed completed after receipt. Counting of 30-minute term is made since, specified in the cash register receipt.
10. Economic activity is considered not registered in KKM and consequently cash cash calculations - performed without application by KKM (implementation of activities without use of KKM) in cases when:
a) the cash register receipt is not issued;
b) the cash register receipt which is not corresponding at cost to really paid amount is issued;
c) the receipt in the cases provided by this provision is not drawn up;
d) the receipt in the cases provided by this provision at the cost, not the corresponding really paid amount is drawn up;
e) when checking availability of the amount of excess of money exceeding one conventional unit which cannot be confirmed with the data which are written down in the documents issued to KKM or which are written down in the KKM Magazine comes to light.
10-1. The request for technical support to legal entities or physical persons which have no the appropriate certificate about registration as the center of technical assistance for cash registers with fiscal memory for the KKM specific model and also return of KKM from repair without confirmatory record of the representative of the center of technical support (sole distributor) is qualified as abuse of regulations of operation of KKM.
Within the current agreement on maintenance the center of maintenance (sole distributor) shall recover operability of KKM in time no more than within 48 hours from the moment of the address.
The center of maintenance (sole distributor) can according to conditions of the annual agreement of maintenance represent the interests of the user in the State Tax Administration as his representative independently.
10-2. Replacement of fiscal memory and the built-in SD card is made in all cases when fiscal memory and the built-in SD KKM card is filled (its reservoir is exceeded) or is damaged and also in case the taxpayer petitions for registration of KKM struck off the register in the State Tax Administration acquired (leased) in the secondary market (KKM was in operation earlier).
The procedure of replacement is made only by the centers of technical support which have the appropriate certificate about registration as the center of technical assistance for cash registers with fiscal memory and the built-in SD card for the KKM specific model, and also the sole distributor if it has the appropriate certificate about registration as the center of technical assistance for cash registers with fiscal memory and the built-in SD card.
Note. Before replacement of fiscal memory and the built-in SD card because of its filling or damage obligatory reading fiscal data with conclusion (printing) to paper (control/check tape) which is transferred afterwards to the user of KKM for representation to the State Tax Administration is made. In the Register of services in technical assistance entry about replacement of fiscal memory and the built-in SD card and, if necessary, that fiscal memory and the built-in SD card cannot be read is surely made.
10-3. Non-use of KKM, use of the defective, not sealed up or not registered in accordance with the established procedure in the State Tax Administration KKM, abuse of regulations of operation of KKM or violation of the rights of consumers involve responsibility according to the current legislation.
11. Activities of suppliers of KKM and the centers of technical support of KKM are regulated by Regulations on the Unified register of cash registers, Regulations on method of operation of cash registers with fiscal memory, and also decisions of the Interdepartmental commission on cash registers.
12. Excluded
13. The interdepartmental commission on cash registers in case of need can independently establish obligatory elements of the cash register receipt and/or the reports issued to KKM and duration of their action without change of technical requirements to KKM.
15. Providing with food pupils and personnel of organizations of primary and general secondary education within academic year. At the end of the working day the source document of the strict reporting - the receipt in which the executed economic activities are reflected is processed.
16. Realization to the population of goods and services of public catering during fairs, exhibitions, festivals and different cultural sporting events in parks, squares and on streets, and also in other public places permitted by bodies of local public authority with informing the State Tax Administration. At the end of the working day the source document of the strict reporting the receipt in which economic activities are reflected is processed.
to Regulations on application of cash registers when implementing cash cash calculations
The list of types of activity which specifics allow to perform acceptance of cash without application of cash registers
1. Sale to the population of the agricultural products which are grown up by economic agents who are not taxpayers on value added on own or leased parcels of land - in the markets, fairs and in other territories which are taken away by bodies of local public authority.
2. Realization of agricultural products by peasant farms to other economic agents, the agricultural services which are also rendered by them with issue of receipts.
3. The realization of objects of religious cult and religious literature, funeral services and ceremonies held by the religious organizations in sacred monasteries.
4. Sale of newspapers, magazines, lottery tickets.
5. Services of urban passenger transportation on the basis of tickets and/or subscriptions (with stated price, printed by typographical method).
6. Services are veterinary, the services in urgent repair of living space, engineering constructions, furniture, household appliances rendered by economic agents to the population with departure to the client with issue of receipts.
7. Implementation of pharmaceutical activities in medical aid stations of the rural zone in which there are no drugstores, with issue of receipts.
8. The business activity performed by patentees on the basis of the patent.
9. Types of activity in case of which the computerized systems of accounting and management provide the statement of tax delivery notes on special paper with protective marks with printing of series and number of tax delivery note from the range allocated with the State Tax Administration which perform also function of receipts (cash payment).
10. Activities of banks which are licensed and regulated by regulations of National Bank of Moldova, including the transactions on currency exchange with physical persons performed by means of bureau of currency exchange of licensed bank.
11. Acceptance (collection) of obligatory tax payments, and also non-tax payments by the State Tax Administration and/or primeriya with issue of documents of the strict reporting of the State Tax Administration.
12. The retail trade performed by individual entrepreneurs (sole proprietor companies) which have no hired employees are not taxpayers on value added and earlier performed activities based on entrepreneurial patents, within two years from the moment of state registration.
13. The services rendered by lawyers.
13-1. Notarial services.
13-2. Activities of the legal executive.
13-3. Activities of mediator.
14. No. 368 is excluded according to the Order of the Government of the Republic of Moldova of 23.05.2011
15. Providing with food pupils and personnel of organizations of primary and general secondary education within academic year. At the end of the working day the source document of the strict reporting – the receipt in which the executed economic activities are reflected is processed.
16. Realization to the population of goods and services of public catering, including service of mobile sanitary groups during fairs, exhibitions, festivals and different cultural sporting events – in parks, squares and on streets, and also in other public places permitted by bodies of local public authority with informing the State Tax Administration. At the end of the working day the source document of the strict reporting – the receipt in which economic activities are reflected is processed.
17. Acceptance of the admission fees, member fees / fees with issue of the receipt.
18. Acceptance of penalty on site ascertainings of offense with issue of the receipt.
Note. For the types of activity specified in Items 13 - 13-3, the receipt and/or delivery note is issued.
Approved by the Order of the Government of the Republic of Moldova No. 474 of April 28, 1998
1. The order of the Government of the Republic of Moldova No. 796 of December 22, 1993. "About approval of the Regulations on application of cash registers when implementing cash calculations with the population" (The monitor, 1993, No. 12, the Art. 406).
2. The order of the Government of the Republic of Moldova No. 366 of May 31, 1994. "About entering of some changes and amendments into the Order of the Government of the Republic of Moldova No. 796 of December 22, 1993".
3. The order of the Government of the Republic of Moldova No. 746 of October 6, 1994. "About entering of amendments into the Order of the Government of the Republic of Moldova No. 796 of December 22, 1993".
4. The order of the Government of the Republic of Moldova No. 240 of April 18, 1995. "About introduction of amendments to some resolutions" (The official monitor, 1995, No. 27, the Art. 211).
5. The order of the Government of the Republic of Moldova No. 76 of February 8, 1996. "About modification of structure of the Interdepartmental commission on introduction of the Unified register of cash registers" (The official monitor, 1996, Art. No. 11-12, 83).
6. The order of the Government of the Republic of Moldova No. 195 of March 3, 1997. "About modification of structure of the Interdepartmental commission on introduction of the Unified register of cash registers" (The official monitor, 1997, Art. No. 16-17, 199).
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The document ceased to be valid since April 15, 2019 according to Item 7 of the Order of the Government of the Republic of Moldova of February 27, 2019 No. 141