The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Lucian Cernușca
Additional contact information
Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 10, 27-37

Abstract: The present article discusses a series of theoretical and practical aspects regarding the fiscal treatment of the acquisition of electronic cash registers in the case of entities paying income taxes (including micro-entities and registered freelancers) and taxes specific to certain activities. Starting August 2020, according to the provisions of the Law No. 153/2020, entities paying income taxes (including microenterprises and registered freelancers) have the possibility to reduce the taxes owed by the acquisition cost of the electronic cash registers, including the cost of those purchased and put into service in 2018 and 2019. This measure regarding the electronic cash registers purchased and put into service starting January 1st, 2020 is also applicable to entities paying taxes specific to certain activities.

Keywords: fiscal treatment; electronic cash registers; measure; acquisition cost; tax; Law No. 153/2020 (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/the-fiscal-tre ... s-a74d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/the-fiscal-tre ... sters-a74a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:10:p:27-37

DOI: 10.37945/cbr.2020.10.04

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().