In Romania, economic operators who have the obligation to use fiscal electronic cash registers are also obliged to contact only authorized service units in cases where the equipment breaks down, according to Decision no. 804/2017 regarding the modification and completion of the Methodological Norms for the application of the Government Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines, approved by Government Decision no. 479/2003.
For many merchants this can turn into a danger, especially if the service companies go beyond their duties or do not prepare/complete the documents accompanying the cash registers. The most dangerous is not sealing the equipment after it has been opened by an accredited service unit.
In this context, it is normal to ask what are the obligations of these companies and when does extra become too much?
What are the obligations of cash register service companies?
Normally, as the name suggests, a cash register service must meet the technical requirements of the operation of an electronic cash register. Thus, the legal obligations of cash register service companies are:
Maintenance and repairs of fiscal equipment
When problems arise related to the operation of fiscal machines, it is necessary to intervene on them only service company representatives. This guarantees the correct operation of the devices, without unauthorized interventions and in full accordance with the legal provisions. Also, maintenance refers to regular maintenance, but also the replacement of defective parts or parts that do not seem to work correctly.
Technical support
A tax machine service company should provide technical support in relation to the marking machine, this means explaining potential technical problems or explaining how to use the tax machine. Assistance should be provided both by telephone and, ideally, by visits to the premises of the economic agent where the terminal is located. As a rule, these services are provided for a fee or are included in the service contract concluded between the parties.
Ensuring data confidentiality
A great emphasis is currently placed on the data privacy policy (GDPR) in any field of activity, and even more so in the tax field. The tax machine service company has access to the data recorded in the machine, including the merchant's transactions and financial information. Therefore, the service company, through its operators, has the obligation to ensure the confidentiality and protection of this data, avoiding the disclosure or unauthorized use of the information.
What constitutes a violation of the duties of cash register service companies?
The following situations are considered violations of the attributions:
- collecting maintenance services above the value of the signed contract or invoicing some services already included in the contract (for example trips to the headquarters for maintenance). The contract works as a subscription with certain services included, so it is recommended to check before signing what are the situations in which the company has to intervene physically;
- provision of unauthorized services or not stipulated in the contract - it is important to pay attention to this detail, because the service provider has no legal powers to carry out activities other than those stipulated by the contract. Any unsolicited change by a merchant thus represents a violation of the duties of a cash register service company.
- offering solutions to fictitious problems or with low production potential - a merchant should not be influenced to modify or remove certain components related to the cash registers, to change their software or in any other respect related to the integrity devices. There should be a reason for any change beforehand, and the suggestion of services is not allowed in the case of service companies, because this aspect can bring sanctions on the merchant.
- Failure to seal the fiscal equipment may have criminal consequences for the trader. Make sure that after each intervention, the Service Unit applies the seal in the dedicated place. Always monitor the presence of the seal on the cash register.
- Failure to register a service operation in the Intervention Book is also a contravention.
Choosing a cash register service company should take these aspects into account. There are obligations that these companies have, and signing a contract requires a relationship of trust between the two parties. Choose to inform yourself about the obligations that service companies have when you sign this contract, and don't forget that if you run into possible problems, even a contract can be terminated on a legal basis.