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Art. 06 – Vol. 26 – No. 4 – 2016

STANDARDS AND REGULATIONS REGARDING FISCALLY
APPROVED ELECTRONIC CASH REGISTERS

Dragoş Cătălin Barbu
dragos.barbu@ici.ro
National Institute for Research & Development in Informatics, ICI Bucharest

Abstract: From the point of view of fiscal authorities and also the taxpayer, use of technology has always been considered a major instrument in reducing administrative burdens and compliance costs. A basic mean in reducing costs would be the existence and availability of a proper infrastructure that could allow large-scale penetration of technological advances. Another necessary condition in increasing efficiency is adopting a broader strategy that implies automation of fiscal devices, beneficial for government, fiscal authorities and also the business sector.

Keywords: standards, regulations, fiscal devices, electronic cash register.

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