Following the amendments to the Methodological Norms for the application of Law no. 227/2015 on the Fiscal Code, approved by Government Decision no. 1/2016, with subsequent amendments and completions, by Government Decision no. 864/2020, published in the Official Gazette of Romania, Part I, no. 956 of October 16, 2020, ANAF modifies the Registration Procedure for value-added tax purposes, according to the provisions of art. 316 para. (1) letters a), b) or c) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, through a draft order that it submits to public debate, on its own website.
The new depositions of point 88 paragraph (1) letters c) and d) of Title VII of the Methodological Norms, modify the date from which the registration for VAT purposes is considered valid for certain categories of taxable persons, as follows:
- in the case of taxable persons requesting registration for VAT purposes according to art. 316 paragraph (1) letter a) of the Fiscal Code, respectively before carrying out operations (from establishment), regardless of whether they declare that they are going to make a figure of business lower than or exceeding the exemption limit, the registration for VAT purposes is considered valid starting with the date of communication of the registration certificate for VAT purposes (point 88 paragraph (1) letter d) of Title VII of the Methodological Norms).
- in the case of taxable persons requesting registration for VAT purposes according to art. 316 paragraph (1) letter c) of the Fiscal Code, respectively who, after establishment, opt for registration for VAT purposes, although the turnover achieved during one calendar year is lower than the exemption limit, the registration for VAT purposes is considered valid starting with the first day of the month following the month in which the taxable person requests the registration (point 88 paragraph (1) letter c) of Title VII of the Methodological Norms).
The above-mentioned changes were imposed, according to the substantiation note prepared by the initiators of the order, by removing the criteria for risk assessment, on the basis of which the tax authority approves or rejects applications for registration for VAT purposes, and thus no longer justifies the decision on registration for VAT purposes, being necessary the elaboration of a new registration procedure for value-added tax purposes, according to the provisions of art. 316 paragraph (1) letters a), b) or c) of the Fiscal Code.
The new procedure presupposes that the existence of the facts entered in the fiscal record to be verified during the establishment, the presentation of the fiscal record certificate being mandatory at the establishment, the fiscal body will issue the registration certificate for VAT purposes based on the registration request.
The new registration procedure for VAT purposes also establishes the obligation of the tax authorities to verify the cancellation conditions provided in art. 316 paragraph (11) letters a) and c) of the Fiscal Code, in the case of taxable persons requesting registration for tax purposes. VAT, after the establishment, and if the taxable person meets any of the conditions for cancellation, the tax authority will also issue the decision to cancel the registration for VAT purposes from the date of registration.
As a result, both the certificate of registration for VAT purposes and the decision to cancel this registration will be communicated to the taxable person.