When a Business Needs a PRRO

The obligation to fiscalise a transaction depends on the seller's status, type of activity and how the buyer pays for the goods or services. The owner lists the actual payment methods: cash, bank card through acquiring, payment through a payment service, transfer to an account and other methods. The accountant or tax consultant assesses each method against the rules of Law No. 265/95-VR.

If a fiscal receipt is required for a sale, the entrepreneur may use a conventional RRO or a software RRO. A PRRO runs on a compatible computer, smartphone or tablet and transmits data to the State Tax Service fiscal server. This is often sufficient for a small shop; a chain or online store may choose software integrated with accounting, stock control and the website.

The buyer must receive a settlement document in the manner prescribed by law. For the director, it is important that the amount on the receipt matches the actual payment and that the accountant can see the sale in the accounting records. The link between payment, receipt and accounting determines how convenient the PRRO will be in day-to-day use.

For a sole proprietor, it is important to align the PRRO with the selected tax system and actual methods of receiving funds. One entrepreneur may receive payment by bank transfer, card acquiring and cash. The accountant separates these payments by their legal treatment so that a fiscal receipt is generated where the law requires it.

For an online store, the payment date may differ from the date the goods are dispatched. The owner agrees with the accountant a rule for prepayment, cash on delivery, refunds and partial payments. The programmer or PRRO provider then configures the website in accordance with that rule. This gives the buyer the correct receipt and reduces manual work for the manager.

Cash-Register Registration, Cashiers and Daily Work

The owner identifies the business units where payments are accepted and the employees who will work as cashiers. Electronic signatures or seals prescribed by law are used for electronic exchange with the State Tax Service. After registration, the director checks the first sale, refund and shift closing so that the receipt details correspond to the goods, prices and seller's data.

A cashier needs simple rules for an ordinary day: open the shift, process the sale, issue the receipt, process a refund and close the shift. If there are several employees, the director allocates authority between them and the accountant. For an online store, the link between the order, payment and fiscal receipt is defined separately.

The State Tax Service maintains the free PRRO DPS software solution. Commercial providers may offer additional technical support, integration, stock accounting or operation of a cash-register network. The owner compares not only the subscription fee but also employee time and the ability to connect the existing accounting system.

For a chain of outlets, it is useful for the director to see sales by each cash register and employee. A PRRO can become a source of revenue-control data if product names and prices are maintained consistently in the cash register and accounting system. The owner can then quickly identify discrepancies between money, stock and fiscal receipts.

If there is no connection to the fiscal server, a PRRO may operate offline for up to 36 consecutive hours. Fiscal numbers from the offline range may be used for up to 168 hours during a calendar month; once the connection is restored, the data is transmitted to the State Tax Service fiscal server.

What the Owner Receives After PRRO Setup

For a shop, the result is a cash register through which the seller accepts payment and gives the buyer the required receipt. For a website, it is the link between the order, payment and fiscal document. For services, it is a clear point at which the employee issues the receipt and what data it contains. The accountant receives figures that can be reconciled with bank receipts and actual revenue.

The support fee depends on the number of outlets, cashiers, payment methods and integration requirements. One entrepreneur may need only registration of a single cash register and a consultation. For a chain, it is more efficient for the director to establish the same rules for all outlets and responsible employees from the outset.

UBC can help the owner determine which sales require a PRRO, prepare registration data and explain the basic rules to the director and accountant. Technical integration with a website or accounting system can be handled by the client's programmer or the PRRO provider. The owner gains the ability to accept payment and provide the buyer with a receipt in a way convenient for the business.

When choosing between the free State Tax Service PRRO and a paid service, the owner calculates the total cost. Free software reduces direct expense, while a commercial service may save time on integration and support. For one cashier the difference may be small; for a chain, the time of dozens of employees becomes material.

If the entrepreneur changes the payment method, opens a new outlet or launches a new website, the director reassesses the fiscalisation rules for that sale. The accountant receives the information before money starts being accepted, and the cashier receives a ready working rule. This approach allows sales to grow without discrepancies between payment, receipt and tax accounting.

For the owner, this is also a convenient way to see revenue by outlet and quickly identify payment discrepancies.