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

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

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. Start...

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Bibliographic Details
Main Author: Lucian CERNUȘCA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-11-01
Series:CECCAR Business Review
Subjects:
fiscal treatment
electronic cash registers
measure
acquisition cost
tax
law no. 153/2020
Online Access: https://www.ceccarbusinessreview.ro/the-fiscal-treatment-of-the-acquisition-expenses-for-the-electronic-cash-registers-a74d/download-PDF/
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spelling doaj-d7195b62e9ee484ab07b3aebf1fd24162020-12-02T17:48:14ZengThe Body of Expert and Licensed Accountants of Romania CECCAR Business Review2668-89212668-89212020-11-01110273710.37945/cbr.2020.10.0426688921The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash RegistersLucian CERNUȘCA0"Aurel Vlaicu" University of AradThe 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. https://www.ceccarbusinessreview.ro/the-fiscal-treatment-of-the-acquisition-expenses-for-the-electronic-cash-registers-a74d/download-PDF/ fiscal treatmentelectronic cash registersmeasureacquisition costtaxlaw no. 153/2020
collection DOAJ
language English
format Article
sources DOAJ
author Lucian CERNUȘCA
spellingShingle Lucian CERNUȘCA
The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
CECCAR Business Review
fiscal treatment
electronic cash registers
measure
acquisition cost
tax
law no. 153/2020
author_facet Lucian CERNUȘCA
author_sort Lucian CERNUȘCA
title The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
title_short The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
title_full The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
title_fullStr The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
title_full_unstemmed The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
title_sort fiscal treatment of the acquisition expenses for the electronic cash registers
publisher The Body of Expert and Licensed Accountants of Romania
series CECCAR Business Review
issn 2668-8921
2668-8921
publishDate 2020-11-01
description 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.
topic fiscal treatment
electronic cash registers
measure
acquisition cost
tax
law no. 153/2020
url https://www.ceccarbusinessreview.ro/the-fiscal-treatment-of-the-acquisition-expenses-for-the-electronic-cash-registers-a74d/download-PDF/
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AT luciancernusca fiscaltreatmentoftheacquisitionexpensesfortheelectroniccashregisters
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