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F4109 — ANAF inactivity declaration

When an AMEF emits zero receipts in a calendar month, you must file declaration F4109 with ANAF by the 20th of the following month.

Understand what F4109 is

F4109 is the Romanian tax authority's "Declarație privind AMEF neutilizate" — the declaration of unused electronic fiscal cash registers (AMEF). It was introduced by OPANAF 627/2018 and is still in force in April 2026. The introduction of the MF ↔ ANAF online connection for cash registers did not repeal it: F4109 remains a separate, manual obligation on the holder of every AMEF.

Check whether you must file

Every legal entity or PFA that holds an AMEF (electronic fiscal cash register) must file F4109 whenever that device sits idle for an entire calendar month — regardless of the reason (seasonal closure, device under repair, business on hold, newly installed device that has not yet been used, etc.).

This applies to every AMEF you own, individually. If you operate ten devices and only one of them was inactive for September, you still owe one F4109 for that one device.

Meet the filing deadline

By the 20th of the month following any calendar month during which the device emitted zero fiscal receipts.

The deadline is per-device and per-month: a device that is inactive for three consecutive months requires three separate F4109 filings, one per month, each by the 20th of the next month.

Submit the declaration in SPV

In SPV — Spațiul Privat Virtual — at anaf.ro. F4109 is submitted electronically with the legal representative's qualified electronic signature; there is no paper channel.

Avoid the consequences of skipping it

Failing to file F4109 on time is a contravenție under the cash-register legislation. The risk is twofold:

  • a contravențional fine on the holder, and
  • in repeated cases, deregistration of the AMEF by ANAF, which means the device can no longer legally emit receipts until reinstated.
Concrete examples
  • A restaurant closed for the entire month of August → file F4109 by 20 September for that AMEF.
  • A new device installed mid-October that emitted zero receipts in October (for example, staff training only, no real sales) → file F4109 by 20 November for October.
  • A device sent in for repair on 28 February and returned on 5 April → file F4109 by 20 April for the inactive month of March.

Check device activity in e-bon

The Devices view in the e-bon Portal shows per-device activity, including the receipt count per period. Use it to identify which AMEF had zero receipts in a given calendar month before preparing F4109. See Portal · Devices.

e-bon does not file F4109 for you. As of April 2026, e-bon does not automatically detect inactivity periods and does not pre-fill F4109. You must determine inactive months yourself (the Devices view helps) and submit the declaration in SPV.A planned GET /compliance/inactivity endpoint plus an amber "F4109 due" card on the Portal dashboard is tracked as a follow-up. Until it ships, F4109 remains a fully manual obligation on your side.

Consult the legal sources

  • OPANAF 627/2018 — order of the President of ANAF approving the model and content of declaration F4109 "Declarație privind AMEF neutilizate".
  • contzilla.ro — 2026 confirmation that F4109 remains in force after the MF ↔ ANAF cash-register connection.
  • ANAF SPV — https://anaf.ro — electronic filing channel.

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