When you own a business, it is very important to be aware of all the news in the financial-accounting field, especially in the case of information that can directly affect your activity. Sometimes it can be difficult to keep up with all the regulations, especially while as an administrator you need to deal with the development of your company at the same time.
Some of the most common problems or situations that can arise for administrators are generally related to documents, with an emphasis on filing, not filing on time, or not filing special forms related to the particularities of the business. One such case, which we will discuss in this material, concerns the F4109 form and its failure to file in the required legal situations.
What is form F4109?
Form F4109 is a statement regarding unused fiscal electronic cash registers (AMEF), through which economic operators must notify the tax authority that they have an unused cash register. Basically, this form does nothing but explain the lack of use of the cash register for which no data is sent during the reporting periods to the tax authorities.
The electronic cash registers are connected to the National Surveillance Information System, and in the case of their use, the administrators should report in the dedicated periods the data according to the tax receipts. When a cash register does not record data, this should be notified to the competent authorities, precisely through the F4109 form.
The deadline by which the F4109 form can be submitted is the day immediately following the termination/suspension of the activity, and the submission can be made by electronic means of remote submission of tax documents.
It should also be known that this form can also be submitted by representatives of the accounting firm, especially if they are delegated to be able to operate with this type of documents.
Who sends notices about filing Form F4109?
More and more companies and administrators receive by mail or in the SPV (virtual private space) notifications regarding the non-submission of the form of non-use of electronic cash registers. In some situations, the administrators consider that the defiscalization is sufficient so that there is no need for further reports to the tax authorities, but as long as, as an economic operator, you have a cash register, you still have the obligation to submit the F4109 form.
When you don't know exactly what it's all about, it can be easy to panic, but it's important to educate yourself and talk to your accounting firm about these requirements and your obligations as a taxpayer.
It is also important to document yourself only from reliable sources, such as authorized economic portals and, of course, sites such as ANAF (National Tax Administration Agency).
What penalties can be received for not filing form F4109?
The non-use of electronic cash registers must be declared, this process being mandatory for economic operators. Failure to submit the F4109 form first brings with it the notification, and then sanctions such as a fine from 12,000 lei to 14,000 lei for legal entities that are part of the category of medium and large taxpayers and with a fine from 2,000 lei to 3,500 lei, for other types of legal persons.
By completing the F4109 form and submitting it to the relevant tax authorities, taxpayers notify that they do not use electronic tax registers and that they comply with the legal requirements regarding tax records. It is therefore important not to lose sight of these aspects in order to be able to continue your economic activity in accordance with the requirements of the tax authorities, without worrying about possible sanctions or notifications from them.
[1] https://static.anaf.ro/static/10/Anaf/Declaratii_R/4109.html