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The receipts with value of less than 100 lei are still tax deductible?

The Governmental Ordinance no. 105/2009 repealed the provisions of Governmental Ordinance no 831/1997 in order to approve the common patterns forms for the financial and accounting activities and for the regulations concerning the way to prepare and use these forms.

Under the new regulations, the companies should consider the fact that the tax receipts issued with electronic tax devices under the Emergency Ordinance 28/1999 are documents that prove the payment and need to be attached to the cash flow register.

Introducing in the accountancy the purchased goods or the expenses made by companies and paid based on tax receipt (cash or card), is possible only if:

  1. the company requires an invoice for delivered goods or for the carried out services, having in annex the tax receipts issued by the electronic tax device
  2. or

  3. the company justify the costs by documents that show that the goods have entered in the company administration, or by other documents, such as travel orders, expenses deduction, near which is attached the receipts tax approved by the person who approved to make these expenses

In accordance with the provisions of the Tax Code, in case of buying fuel based on receipt tax, these receipts can be used as evidence in introducing these expenditure in the accounts, only if they are stamped and it is written the name of the purchaser and the registration number of the vehicle.

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