Application for registration as a SPV user of legal entities, other entities without legal personality, representatives and authorised representatives
Individuals holding a qualified certificate may apply for registration as a SPV user with the status of:
- a) legal representative of a legal person or entity without legal personality;
- b) designated representative of the legal person or entity without legal personality;
- c) authorised representative of the natural person, legal person or entity without legal personality.
The application for registration as a SPV user for persons having the capacity of legal representative, designated representative or authorized representative is made through the specific IT applications, on the dedicated IT platform.
The application contains mandatory and optional information.
The mandatory information to be provided is:
- a) the identification data of the natural person, legal person or represented/empowered entity/representative, as appropriate;
- b) the capacity of representative or authorised representative;
- c) the valid mobile telephone number of the representative or authorised representative;
- d) acceptance of the terms and conditions of use of the SPV;
- e) the document signed with a qualified electronic certificate attesting the status of the designated or authorised representative or the electronic document copy of the image of the document attesting the status of the designated or authorised representative;
- f) the electronic mail address;
- g) the identification details of the qualified certificate.
Optional information to be provided is:
- a) agreement to receive reminders by e-mail;
- b) the document signed with a qualified electronic certificate attesting the status of legal representative or the electronic document copy of the image of the document attesting the status of legal representative.
Approval of the application for registration as a SPV user of legal entities, other entities without legal personality, representatives and authorised representatives:
After completing and submitting the application for registration, the central tax office registers the application and assigns a registration number which it communicates to the applicant via the dedicated application.
The central tax authority checks the correctness of the information entered in the application and validates the information. Validation of the information has the effect of approving the application.
If the information on the identification data entered in the application is incorrect, the application for registration in the SPV of the legal person, the entity without legal personality or the natural person is rejected.
If the applicant does not agree with the terms and conditions of use of the SPV or the mobile phone number is invalid, the registration procedure cannot be completed.
If the power of attorney is not general for all operations in the SPV or the designation as representative is not general for all operations in the SPV, the applicant shall be informed by e-mail within 5 days of registration. In this case the application is rejected.
If the information on the identification data entered in the application is correct, but the information on the representative’s or authorised representative’s capacity cannot be verified or if the verification of the document shows that it contains incomplete or incorrect information, the applicant shall be notified by e-mail within 5 days of registration that the application for registration is approved at the counter.
If the document supplied is an electronic copy of the image of the document certifying the status of appointed or authorised representative, the applicant shall be notified at the e-mail address within 5 days of registration that the application for registration is approved at the counter.
The tax authority shall approve the application at the counter whenever physical identification has been made, verification of the supporting documents has been successfully carried out, the document appointing the representative or the power of attorney is general and, where applicable, verification of the information or documents submitted has been successfully carried out.
Giving up SPV:
The natural person, legal person or unincorporated entity may request to waive the use of the SPV.
In the case of natural persons registered as SPV users, the SPV is waived by them by filling in the appropriate fields in the specific computer application provided in the SPV.
In the case of natural persons registered as SPV user only by proxy, the SPV user shall, where applicable, opt out by:
- a) the authorised person by filling in the appropriate fields in the specific computer application offered in the SPV;
- b) the natural person by filling in a request to be submitted to the central tax office of the tax domicile.
Please note that access to the SPV is automatically stopped by the central tax office in the following situations:
- a) death of the natural person;
- b) the cancellation of the legal person or entity without legal personality;
- c) the deregistration of a natural person carrying out economic activities independently or exercising liberal professions.
Extract of Annex no.2 of Order 1090/2022:
| Documents that can be communicated via the “Virtual Private Space” service in the case of legal persons or entities without legal personality | Time limit for keeping documents |
| A. Documents issued by the Ministry of Finance/National Tax Administration Agency and communicated to legal persons or entities without legal personality | |
| a) Automated | |
1. Ex officio taxation decisions | 60 days |
| 2. Administrative acts issued by the tax inspection authorities , namely: decision on the change of the tax base as a result of the tax inspection, decision on the non-change of the tax base as a result of the tax inspection, tax decision on the main tax obligations related to the differences of the tax bases established during the tax inspection of legal entities | 60 days |
| 3. Decisions on accessory payment obligations | 60 days |
| 4. Enforcement documents, such as: summons, enforceable title, address for the establishment of a seizure of cash, notice of the establishment of a seizure, decision to lift enforcement measures on cash, etc. | 60 days |
| 5.1. Other tax administrative acts or acts issued by the tax authorities in execution of the law, such as: invitation, notification, notice, etc., established by the Ministry of Finance/National Tax Administration Agency, according to legal competences | 60 days |
| 5.2. The list and format of the documents referred to in point 5.1 shall be published on the website of the Ministry of Finance/National Tax Administration Agency 30 days prior to the start of the transmission via the SPV . | 60 days |
| 6. The data entered in the information statement on supplies and purchases made on the national territory by persons registered for VAT purposes (statement 394) on transactions with each taxable person (customer/supplier) registered for VAT purposes. The information is provided only if both the taxable person accessing the “Virtual Private Space” service and his/her partners have given their consent to this. | 60 days |
| 7. Relevant information, resulting from the risk analysis, in order to inform taxpayers for the purpose of voluntary compliance | 60 days |
| b) At the request of the legal person or entity without legal personality | |
| 1. “Tax situation according to the tax return per payer on the date of… “. The payer’s slip will be sent with the following message: “WARNING! This document is not a tax administrative act, but an internal document, used by the tax authorities in the administration of tax claims, and used in the analysis of declarations and the settlement of payment obligations. Therefore, this document can only be used in the relationship with the tax administration, in order to bring the tax records into line with the accounting records!” | – |
| 2. The “Certificate of tax certification” | 60 days |
| 3. “Tax record certificate” | 60 days |
| 4. “Opinion on the application of tax legislation” | 60 days |
| 5. “Response to complaints, petitions, claims, requests for hearing” | 60 days |
| 6. “Certificate attesting the refund/non-refund of the special tax for cars and motor vehicles/pollution tax for motor vehicles/tax on pollutant emissions from motor vehicles or the residual value of the stamp duty” | 60 days |
| 7. “Action history and Register of electronic documents communicated through the “Virtual Private Space”” | 60 days |
| 8. State aid application settlement document | 60 days |
| 9. Decision on the determination of income tax withheld at source by the income payer in an amount higher than the legally due amount | 60 days |
| 10. Certificate of assignment of the unique identification number of the electronic fiscal cash registers | 60 days |
| 11. Certificate of tax residence | 60 days |
| 12. Information and documents specific to the national electronic invoicing system RO e-Invoice | 60 days |
| 13.1. Tax administrative acts, acts issued by tax authorities in execution of the law, other documents and files at the request of the legal entity, established by the Ministry of Finance/National Tax Administration Agency, according to the legal competences. | 60 days |
| B. Documents issued by the legal person or entity without legal personality and communicated to the Ministry of Finance/National Tax Administration Agency | |
| 1. Tax returns | 60 days |
| 2. Request for “Tax situation according to the tax form on the date of …. “ | – |
| 3. Application for a tax certificate | – |
| 4. Application for the issue of a tax record certificate | – |
| 5. Request for an opinion on the application of tax legislation | – |
| 6. Complaint, petition, claim | 60 days |
| 7. Request for a hearing | – |
| 8. Request for the issue of a certificate attesting the refund/non-refund of the special tax for passenger cars and motor vehicles/pollution tax for motor vehicles/tax on pollutant emissions from motor vehicles or the residual value of the stamp duty | – |
| 9. Request for the “Share History and Register of Electronic Documents Communicated via the “Virtual Private Space””. | – |
| 10. Request for public information | 60 days |
| 11. Request for State aid | – |
| 12. Tax registration statements | 60 days |
| 13. Refund claims | – |
| 14. Request for the assignment of the order number from the register of electronic fiscal cash registers installed in the county/municipality of Bucharest or the unique identification number from the computer application of the National Agency for Fiscal Administration. | – |
| 15. Application for the issuance of the tax residence certificate | |
| 16. Information and documents specific to the national electronic invoice system RO e-Invoice | 60 days |
| 17.1. Other declarations, requests or documents, established by the Ministry of Finance/National Tax Administration Agency according to legal competences | 60 days |
| 17.2. The list and format of the documents referred to in point 17.1 shall be published on the website of the Ministry of Finance/National Tax Administration Agency 30 days prior to the start of the transmission via the SPV . | 60 days |
Legal basis:
– ANAF Order no. 1090/2022 on the approval of the Communication Procedure by electronic means of remote transmission between the central fiscal authority and natural persons, legal entities and other entities without legal personality;
– www.anaf.ro