{"id":31817,"date":"2024-07-22T16:05:00","date_gmt":"2024-07-22T13:05:00","guid":{"rendered":"https:\/\/legalbadger.org\/?p=31817"},"modified":"2025-03-12T20:59:03","modified_gmt":"2025-03-12T17:59:03","slug":"srl-sans-caisse-enregistreuse-en-roumanie","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/fr\/juridique\/droit-des-affaires\/srl-sans-caisse-enregistreuse-en-roumanie\/","title":{"rendered":"SRL sans caisse enregistreuse en Roumanie"},"content":{"rendered":"

Qui est oblig\u00e9 d’avoir une caisse enregistreuse en Roumanie?<\/strong><\/a><\/h2>\n

La l\u00e9gislation fiscale en vigueur r\u00e9glemente l’obligation pour les op\u00e9rateurs \u00e9conomiques exer\u00e7ant des activit\u00e9s de vente au d\u00e9tail ou de prestation de services aupr\u00e8s du public de poss\u00e9der des appareils de marquage \u00e9lectronique fiscal.<\/span><\/p>\n

Le cadre normatif en la mati\u00e8re est constitu\u00e9 par l’Ordonnance d’Urgence n\u00b0 28\/1999, avec ses modifications et compl\u00e9ments ult\u00e9rieurs, qui stipule les obligations des op\u00e9rateurs \u00e9conomiques concernant l’utilisation des appareils de marquage \u00e9lectronique fiscal.<\/span><\/p>\n

En Roumanie, selon les dispositions de l’article 1, alin\u00e9a (1) de l’OUG 28\/1999 :<\/span> \u00ab Les op\u00e9rateurs \u00e9conomiques qui per\u00e7oivent, en totalit\u00e9 ou en partie, en esp\u00e8ces ou par l’utilisation de cartes de cr\u00e9dit\/d\u00e9bit ou d’autres substituts de paiement, la contre-valeur des biens vendus au d\u00e9tail ainsi que des services fournis directement \u00e0 la population sont oblig\u00e9s d’utiliser des appareils de marquage \u00e9lectronique fiscal. \u00bb<\/span><\/i><\/p>\n

Cette obligation devient effective d\u00e8s que l’op\u00e9rateur initie des op\u00e9rations commerciales dans un lieu sp\u00e9cifique.<\/b><\/p>\n

Toutefois, le l\u00e9gislateur a pr\u00e9vu certaines <\/span>exceptions <\/b>\u00e0 la r\u00e8gle g\u00e9n\u00e9rale, \u00e9num\u00e9r\u00e9es \u00e0 l’article 2 de l’OUG n\u00b0 28\/1999. Parmi celles-ci, on trouve :<\/span><\/p>\n

    \n
  • Les transactions occasionnelles de produits agricoles effectu\u00e9es par des producteurs individuels sur les march\u00e9s ;<\/span><\/li>\n
  • La commercialisation de publications p\u00e9riodiques par des interm\u00e9diaires sp\u00e9cialis\u00e9s ;<\/span><\/li>\n
  • Les services de transport public local sur la base de billets ou d’abonnements \u00e9mis conform\u00e9ment \u00e0 la loi ;<\/span><\/li>\n
  • Les activit\u00e9s impliquant des encaissements sur la base de bons d’une valeur fixe, imprim\u00e9s conform\u00e9ment aux dispositions l\u00e9gales, tels que les billets pour des \u00e9v\u00e9nements culturels ou de divertissement.<\/span><\/li>\n<\/ul>\n

    Les appareils de marquage \u00e9lectronique fiscal doivent remplir <\/span>une s\u00e9rie de fonctionnalit\u00e9s sp\u00e9cifiques<\/b>, notamment :<\/span><\/p>\n

      \n
    • Le stockage des informations par accumulation progressive ;<\/span><\/li>\n
    • La g\u00e9n\u00e9ration et l\u2019\u00e9mission de tickets de caisse et de rapports ;<\/span><\/li>\n
    • L\u2019enregistrement des donn\u00e9es pertinentes dans la m\u00e9moire fiscale.<\/span><\/li>\n<\/ul>\n

      Les tickets de caisse \u00e9mis<\/b> par ces dispositifs doivent \u00e9galement contenir une s\u00e9rie d\u2019informations obligatoires, notamment les donn\u00e9es d\u2019identification de l\u2019op\u00e9rateur \u00e9conomique, des informations d\u00e9taill\u00e9es sur les produits ou services fournis, les prix et valeurs totales, les d\u00e9tails concernant la TVA et, pour certains types d\u2019appareils, un code QR incluant la date et l\u2019heure d\u2019\u00e9mission, le num\u00e9ro d\u2019identification du ticket et la s\u00e9rie fiscale de l\u2019appareil.<\/span><\/p>\n

      Pour les op\u00e9rateurs \u00e9conomiques, il existe \u00e9galement une s\u00e9rie de <\/span>responsabilit\u00e9s suppl\u00e9mentaires li\u00e9es \u00e0 l\u2019utilisation de ces appareils<\/b>. Ces obligations comprennent la conservation et l\u2019archivage des documents fiscaux pour les p\u00e9riodes pr\u00e9vues par la loi, l\u2019assurance du bon fonctionnement des appareils et la facilitation de l\u2019acc\u00e8s du personnel technique de maintenance lorsque cela est n\u00e9cessaire.<\/span><\/p>\n

      Amende pour absence de caisse enregistreuse en Roumanie<\/b><\/h2>\n

      Le respect des dispositions de l\u2019OUG n\u00b0 28\/1999 est supervis\u00e9 par diverses entit\u00e9s de l\u2019\u00c9tat, telles que les structures du Minist\u00e8re des Finances Publiques, l’Agence Nationale de l’Administration Fiscale, l’Inspection G\u00e9n\u00e9rale de la Police Roumaine et l’Inspection d’\u00c9tat pour le Contr\u00f4le du Transport Routier.<\/span><\/p>\n

      En Roumanie, le non-respect de ces dispositions peut entra\u00eener des sanctions contraventionnelles, conform\u00e9ment \u00e0 l’article 11 de l’OUG n\u00b0 28\/1999. Dans certaines circonstances, il peut \u00e9galement \u00eatre ordonn\u00e9 la suspension de l’activit\u00e9 de l’op\u00e9rateur \u00e9conomique au point de vente concern\u00e9, \u00e9galement \u00e0 titre de sanction.<\/span><\/p>\n

      Ainsi, l\u2019article 10, point 5, lettre e) de l\u2019OUG 28\/1999 stipule que constitue <\/span>\u00ab une infraction le non-respect par les op\u00e9rateurs \u00e9conomiques de l’obligation de se doter d’appareils de marquage \u00e9lectronique fiscal, achet\u00e9s uniquement aupr\u00e8s de distributeurs agr\u00e9\u00e9s ou d’unit\u00e9s accr\u00e9dit\u00e9es pour la commercialisation, conform\u00e9ment aux dispositions de la pr\u00e9sente ordonnance d\u2019urgence. \u00bb<\/span><\/i><\/p>\n

      Pour cette infraction, l’article 11, alin\u00e9a (1), lettre d) de l’OUG n\u00b0 28\/1999 pr\u00e9voit l’application d’ <\/span>amendes comprises entre 10 000 et 20 000 lei<\/b>.<\/span><\/p>\n

      De plus, cette m\u00eame disposition l\u00e9gale pr\u00e9voit la possibilit\u00e9 de <\/span>la suspension de l\u2019activit\u00e9 de l\u2019op\u00e9rateur \u00e9conomique<\/b> au point de vente ou de prestation de services, jusqu\u2019\u00e0 ce que l\u2019obligation d\u2019\u00e9quipement en appareils de marquage \u00e9lectronique fiscal soit remplie et que la preuve du paiement de l\u2019amende ou de la moiti\u00e9 de son montant soit fournie, selon le cas. Il est \u00e9galement pr\u00e9vu la possibilit\u00e9 de <\/span>la confiscation des montants<\/b> pour lesquels aucun document justificatif n\u2019a \u00e9t\u00e9 \u00e9mis, ces montants \u00e9tant vers\u00e9s au budget de l\u2019\u00c9tat.<\/span><\/p>\n

      Par cons\u00e9quent, en Roumanie, quel que soit le statut juridique de l\u2019entreprise, les op\u00e9rateurs \u00e9conomiques sont tenus par la loi d\u2019utiliser des appareils de marquage \u00e9lectronique fiscal, bien entendu avec les exceptions express\u00e9ment pr\u00e9vues par la loi. Le non-respect de cette obligation expose les op\u00e9rateurs \u00e9conomiques au risque de sanctions contraventionnelles, conform\u00e9ment aux dispositions l\u00e9gales en vigueur.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Qui est oblig\u00e9 d’avoir une caisse enregistreuse en Roumanie? La l\u00e9gislation fiscale en vigueur r\u00e9glemente l’obligation pour les op\u00e9rateurs \u00e9conomiques exer\u00e7ant des activit\u00e9s de vente au d\u00e9tail ou de prestation de services aupr\u00e8s du public de poss\u00e9der des appareils de marquage \u00e9lectronique fiscal. Le cadre normatif en la mati\u00e8re est constitu\u00e9 par l’Ordonnance d’Urgence n\u00b0 […]<\/p>\n","protected":false},"author":1,"featured_media":31818,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[289],"tags":[],"ppma_author":[119],"class_list":["post-31817","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-des-affaires"],"yoast_head":"\nSRL sans caisse enregistreuse en Roumanie - Legal Badger<\/title>\n<meta name=\"description\" content=\"SRL sans caisse enregistreuse en Roumanie\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/?p=31997\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SRL sans caisse enregistreuse en Roumanie - 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