ANAF Order no. 239/2021 for the approval of the Registration Procedure for value-added tax purposes, according to the provisions of art. 316 paragraph (1) letters a), b) or c) of Law no. 227/2015 on the Fiscal Code was published in the Official Gazette (Part I) no. 182 of February 23, 2021.
Thus, starting with 23.02.2021, new rules are applied for the registration for VAT purposes according to art.316 paragraph (1) letters a), b) and c), according to Order 239 of 23.02.2021.
Fiscal Code refers to the registration for VAT purposes:
a) before carrying out such operations, if he declares that he is going to achieve a turnover that reaches or exceeds the limit of 300,000 lei or if he declares that he is going to achieve a turnover lower than this limit but opts for the application of the tax norm regime ;
b) if during a calendar year it reaches or exceeds the limit of 300,000 lei, within 10 days from the end of the month in which it reached or exceeded this limit;
c) if the turnover achieved during a calendar year is lower than the limit of 300,000 lei but opts for the application of the normal tax regime.
We remind you that art. 316 of the Registration according to letter a) is considered valid starting with the date of communication of the registration certificate for VAT purposes.
The registration according to letters b) and c) is considered valid starting with the first day of the month following the one in which the taxable person requests the registration.
Required documents:
The taxable person requesting the registration for value added tax purposes, according to art. 316 paragraph (1) letter a) of the Fiscal Code (exceeding the limit / option), submits to the competent fiscal authority, as the case may be:
a) the application for registration for VAT purposes (form 098), in the case of taxable persons who are subject to registration with the Trade Register. In this situation, the application for registration for VAT purposes is submitted to the competent fiscal authority on the same day as the submission to the Trade Register Office of the application for registration in the trade register;
b) the fiscal registration declaration, in the case of taxable persons who are not subject to registration with the Trade Register. In this situation, the fiscal registration declaration is submitted on the occasion of the first fiscal registration, usually on the occasion of the establishment, and the registration request for VAT purposes is made by filling in the section “Data on the fiscal vector”, section “Value added tax”
The taxable person requesting the registration for value added tax purposes, according to the provisions of art. 316 paragraph (1) let. b) or c) of the Fiscal Code, submits to the competent fiscal authority the declaration of mentions, having completed the column “Data regarding the fiscal vector”, section “Value added tax”.
The application / Declaration requesting the registration for VAT purposes is submitted to the registry of the competent fiscal authority or by mail, with confirmation of receipt, or via the Internet, on the website of the National Agency for Fiscal Administration, as the case may be.
After receiving the application / declaration, the specialized department analyzes the information contained in the application / declaration and, as the case may be, in the submitted documentation and verifies their completeness and correctness.
The specialized department prepares the Registration Certificate for VAT purposes, having written the registration date and the registration code for VAT purposes assigned.
In the case of taxable persons who have submitted the application for registration for VAT purposes (form 098), the verification of the information in the application is performed after receiving the information regarding the registration in the trade register.
Special provisions for registration according to letter b) or c):
In the case of fiscally inactive companies:
After issuing the registration certificate for VAT purposes, the specialized department verifies whether the taxable person is declared as fiscal inactive, by decision issued by the competent fiscal authority, according to the provisions of art. 92 of the Fiscal Procedure Code.
The provisions of chap. III section 1 „Cancellation, ex officio, of the registration for VAT purposes of the taxable persons registered for VAT purposes, who have been declared inactive according to the provisions of art. 92 of the Fiscal Procedure Code ”from annex no. 1 to the Order of the president of the National Agency for Fiscal Administration no. 2,012 / 2016 for the approval of the Procedure for the ex officio modification of the fiscal vector regarding VAT, as well as of the model and content of some forms, with the subsequent modifications, are applicable accordingly.
In the conditions in which the taxable person requesting the registration for VAT purposes is declared as fiscal inactive, the specialized department draws up the “Decision to cancel the registration for VAT purposes”.
The date of cancellation of the registration for VAT purposes is the same as the date of registration for VAT purposes, and the cancellation decision includes the series and the number of the VAT Registration Certificate.
– In the situation where the company is not inactive but falls under other conditions of cancellation – the one provided in art. 316 paragraph (11) letter c), ie if the associates / administrators of the taxable person or the taxable person himself have registered in the fiscal record offenses and / or deeds provided in art. 4 para. (4) lit. a) of HG no. 39/2015 regarding the fiscal record, from the date of communication of the annulment decision by the competent fiscal bodies.
In the situation where the taxable person requesting the registration for VAT purposes is not declared fiscally inactive, the specialized department verifies if the taxable person falls within the situations of cancellation of the registration for VAT purposes, provided in art. 316 para. (11) lit. c) of the Fiscal Code.
The provisions of chap. III section 3 “Cancellation, ex officio, of the registration for value added tax purposes, in case the associates / administrators of the taxable person or the taxable person himself have facts registered in the fiscal record” from annex no. 1 to the Order of the president of the National Agency for Fiscal Administration no. 2,012 / 2016 for the approval of the Procedure for modifying, ex officio, the fiscal vector regarding VAT, as well as the model and content of some forms, with the subsequent modifications and completions, are applicable accordingly.
Provided that the taxable person requesting registration for VAT purposes or the taxpayer’s associates / administrators have registered in the fiscal record offenses and / or the facts provided in art. 2015 regarding the fiscal record, approved with amendments by Law no. 327/2015, with subsequent amendments and completions, the specialized department draws up the “Decision to cancel the registration for VAT purposes”.
The date of cancellation of the registration for VAT purposes is the same as the date of registration for VAT purposes, and the cancellation decision includes the series and the number of the Registration Certificate for VAT purposes.
Communication of the registration certificate for VAT purposes:
Under the conditions in which the registration takes place according to letter a), the Certificate of registration for VAT purposes is communicated according to art. 47 of the Code of Procedure, but not before the date on which the certificate of registration in the trade register is communicated.
If the registration takes place according to letter b) or c) the communication is made according to art. 47 of the Fiscal Procedure Code, to the taxable person, as the case may be, as follows:
The registration certificate for VAT purposes – if the requesting taxable person does not meet any of the conditions for cancellation of the registration for VAT purposes provided in art.316 para.(11) lett.a) or c) of the Fiscal Code;
b) The registration certificate for VAT purposes together with the Decision to cancel the registration for VAT purposes – if the taxable person meets one of the conditions for cancellation of the registration for VAT purposes provided in art.316 para.(11) let.a) or c) of the Fiscal Code.
This art. 47 of the Fiscal Procedure Code provides the following ways of communicating the fiscal administrative act:
The fiscal administrative act must be communicated to the taxpayer / payer for whom it is intended. In the situation of the taxpayer / payer without fiscal domicile in Romania, who appointed his proxy according to art. 18 para. (4), as well as in the situation of appointing a fiscal curator, under the conditions of art. 19, the fiscal administrative act is communicated to the proxy or curator, as the case may be.
The fiscal administrative act issued on paper can be communicated either by mail, or by remittance to the fiscal domicile of the taxpayer / payer or his proxy or curator, or by remittance to the fiscal body headquarters, and the fiscal administrative act issued in electronic form is communicated by means electronic remote transmission.
The fiscal administrative act issued on paper is communicated to the taxpayer / payer or to their proxy or curator, at the fiscal domicile, by post, by registered letter with acknowledgment of receipt.
Registration in the register of taxable persons
After the communication of the Certificate of registration for VAT purposes to the taxable person, the specialized department operates, immediately, in the Register of taxpayers the registration for VAT purposes and registers the taxable person in the Register of taxable persons registered for VAT purposes according to art. 316 of the Fiscal Code.
In the case of taxable persons who were also notified of the decision to cancel the registration for VAT purposes, the specialized department also registers the taxable person in the Register of taxable persons whose registration for VAT purposes, according to art. 316 of the Fiscal Code, was annulled.
After the completion of the procedure, all the documents received from the taxable person, as well as those issued by the specialized department are archived in the fiscal file of the taxable person.
Legal basis:
ANAF Order 239/2021 for the approval of the Registration Procedure for value added tax purposes, according to the provisions of art. 316 para. (1) let. a), b) or c) of Law no. 227/2015 regarding the Fiscal Code;
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;
– Methodological Norms for the application of the Fiscal Code (approved by HG no. 1/2016).