Trade is a independent and permanent perfomance of permitted economic activities by physical or legal entities with a view to obtaining profit through production, traffic or provision of services. The business of tradesmen can be analysed by considering the financial obligations of tradesmen and craftsmen´s accounting. Tradesmen´s accounting is based on a series of regulations and other legal acts that determine the economic activity of tradesmen. The fiscalization subject is: - A natural person who is income tax payer for self-employed activities, pursuant to the income tax act provisions, and -A legal and natural person considered as profit tax payer, pursuant to the act governing profit tax for all business activities for which receipts are to be issued for delivery of goods and services, as stipulated by special regulations. Fiscalization of cash transactions means a set of measures implemented by fiscalization subjects in order to allow for efficient oversight of generated cash turnover. Cash transaction can be defined as payment for delivered goods or services using banknotes or coins which are considered to be legal tender, cards, cheques or other similar means of payment, except payments via transaction accounts, unless otherwise specified by act of fiscalization.