VAT registration of companies with their place of business in Romania can be done before the start of the economic activity or after it has begun, either by option or as a result of exceeding the VAT threshold.
Pursuant to art. 316, para. (1), lit. a) of the Tax Code, commercial companies request VAT registration before the start of their economic activity:
- if they declare that they will achieve a turnover that reaches or exceeds the exemption threshold of 300,000 lei;
- if they declare that they will achieve a turnover below the exemption threshold of 300,000 lei, but opt to apply the standard VAT regime.
Note: The amount of 300,000 lei represents the turnover that constitutes the threshold for applying the special exemption regime for small enterprises, as defined in art. 310 para. (2) of the Tax Code and in the implementing rules for this article.
In these situations, companies submit the VAT registration request (form 098) to the tax authority on the same day they submit the application for registration in the Trade Register to the Trade Register Office.
Form 098 was published in ANAF Order no. 631/2016 for the approval of the model and content of certain forms for VAT registration/deregistration, dated February 19, 2016.
The request is submitted by the applicant, acting as the legal representative of the company for which VAT registration is requested, by a shareholder, or by another person authorized under the law, at the registry of the competent tax authority or by post via registered mail.
Optional VAT registration after the start of economic activity:
Pursuant to art. 316 para. (1) lit. c) of the Tax Code, commercial companies may request VAT registration after the start of their economic activity if the turnover achieved during a calendar year is below the exemption threshold of 300,000 lei, but they opt to apply the standard VAT regime.
Pursuant to ANAF Order no. 3725 (Official Gazette no. 1027/27.12.2017), companies submit to the competent tax authorities the statement of changes for legal entities, associations, and other entities without legal personality (form 010).
The declaration is submitted directly (by the legal representative) or through an authorized representative, at the registry of the competent tax authority or by post via registered mail.
After the VAT registration requests are submitted by companies (form 098 or, as applicable, form 010 — as mentioned above), the tax authority will issue the Decision on VAT registration, and registration is considered valid from the date of communication of that Decision.