ANAF Order no. 2430/2025, published in the Official Gazette no.1023/5 November 2025, establishes the updated procedure for official tax registration initiated ex officio or upon request from another authority when a taxpayer has failed to fulfil the legal registration obligation. The order replaces OANAF 2921/2016 and sets out rules applicable to resident and non-resident individuals and entities that lack a valid tax identification number.
- Mandatory information for non-resident taxpayers
Annex 1¹ lists the minimum data required when local tax authorities request the assignment of a tax identification number for non-resident taxpayers.
For non-resident individuals: full name, date and place of birth, gender, complete foreign address, contact details, identity document information, foreign tax identification number (where available), and the justification for the request.
For non-resident legal entities: company name, legal form, date of incorporation, foreign tax ID, full registered office address, contact details, and justification. - Notification issued to the taxpayer (Annex 3)
Where the tax authority identifies a legal obligation that has not been fulfilled, a notification is sent informing the taxpayer and inviting them to exercise their right to be heard within 5 days. The notification references art. 82 of the Fiscal Procedure Code and outlines possible consequences if no registration declaration or supporting documents are provided. - Invitation following failure to appear (Annex 4)
If the taxpayer does not react to the notification, ANAF sends an “Invitation to exercise the right to be heard”, representing the second and final procedural term, granting an additional 5 days. It applies where the taxpayer has neither submitted the tax registration declaration nor appeared for the hearing, and has not explicitly refused participation. - Decision on ex officio registration (Annex 6)
If non-compliance persists, the authority issues a “Decision on ex officio tax registration”. The document states the reasons for registration, the assigned fiscal identification code, the date of registration, the taxpayer’s reporting obligations, and information regarding the hearing process. The taxpayer may lodge an appeal within 45 days. - Final remarks
The updated procedure also applies to cases already pending at the date of entry into force. All annexed documents contain personal data and are subject to GDPR. The new rules aim to ensure consistent taxpayer identification, improve compliance, and allow efficient administration where voluntary registration is not carried out.