ANAF President Order no. 167*, published in the Official Gazette no. 80 dated January 31, 2019, amends the legislation relating to the procedure for VAT registration.
(*The normative act was sent under the “Legislative Updates” section on January 4, 2019.)
Provisions applicable from February 1, 2019:
Under the new provisions in force, at the time of optional VAT registration, the form “Self-declaration for VAT registration” must be submitted.
The self-declaration is completed using the assistance software available on the website of the National Agency for Fiscal Administration (ANAF) and is submitted by transmitting the PDF file, signed with a qualified digital certificate, through remote electronic means of transmission.
The self-declaration bearing the handwritten signatures of the administrators and shareholders of the taxable person is scanned, archived in a ZIP file, and attached to the PDF file.
Taxable persons requesting VAT registration pursuant to art. 316 para. (1) lit. c) of Law no. 227/2015 on the Tax Code, as subsequently amended, may submit to the competent tax authority, together with the statement of changes – form 010, proof of having transmitted the self-declaration.
Upon receiving the VAT registration request accompanied by proof of submission of the self-declaration, the specialist department within the competent tax authority verifies whether the taxable person has fulfilled its obligation to transmit the self-declaration bearing the handwritten signatures of the administrators and shareholders.
Taxable persons with low or medium tax risk may submit the self-declaration without validation errors.
The decision approving the VAT registration request submitted by taxable persons pursuant to art. 316 para. (1) lit. c) of Law no. 227/2015 on the Tax Code, as subsequently amended, is issued on the day of submission of the request.
Following the issuance of the decision, the specialist department forwards the VAT registration requests to the assessment department.
Within 15 days from the date of submission of the VAT registration request under the above conditions, the assessment department verifies the data entered in the self-declaration.
If, following the verifications carried out, the assessment department determines that the information entered in the self-declaration does not correspond to the data available in the tax authority’s records, it forwards to the General Directorate of Tax Antifraud a letter presenting the aspects identified, in order for the necessary measures to be taken.
The validity period of the self-declaration in the tax authority’s records is 30 days from the date of its electronic transmission. If multiple self-declarations are transmitted for a single statement of changes (form 010), the tax authority will consider only the last declaration transmitted as valid. Any self-declaration transmitted after the date on which the VAT registration procedure was initiated is not considered valid.