It is considered that a taxable person meets the additional conditions provided in the previous paragraph if he is registered in the Taxpayers’ Register, having VAT entered in the fiscal vector, except for the following categories:
taxable persons not established in Romania, but registered for VAT purposes by a fiscal representative;
taxable persons not established in Romania, but registered directly for VAT purposes in Romania according to article 316 paragraph (4) and (6) of the Fiscal Code, by using the declaration form 015 “Fiscal registration declaration / Declaration of mentions / Declaration ofderegistration for non-resident taxpayers who do not have a permanent establishment in Romania “;
non-resident taxable persons who carry out activities on the Romanian territory through one or more permanent establishments, who register for VAT purposes using form 013 “Tax registration declaration / Declaration of mentions for non-resident taxpayers who carry out activity in Romania through one or moreseveral permanent establishments “and which declared another Member State of the European Union as their state of residence.
The taxable person who opts for the use of the import regime, directly or through an intermediary, is registered for the use of this regime if he meets the conditions provided above and if he has established his economic activity in Romania or, if he does not have his economic activity in the European Union. however, it has a fixed headquarters in Romania. The taxable person who has not established his economic activity in the European Union and does not have a fixed headquarters in the European Union, but carries out intra-community sales of goods at a distance whose shipment or transport begins in Romania may opt for using the EU registration regime Romania, in which case it must be registered for VAT purposes before carrying out the operations, in accordance with the provisions of article 316 paragraph (6) letter c) of the Fiscal Code.
If the taxable person meets the conditions for the use of the special regime, he is communicated, through electronic messages, the decision of acceptance / approval of the application for registration for the use of the special regime and the date of this decision.
The taxable person not established in the European Union who chooses Romania as the state of registration for the use of the non-EU regime is assigned a special registration code for VAT purposes (using the EUxxxyyyyyz format), which is communicated to him electronically.
It is important to mention that, for the purpose of this registration, it is not necessary to appoint a fiscal representative, according to article 314 paragraph (4), second sentence of the Fiscal Code.
Taxable persons registered for VAT purposes in Romania who have their registered office in Romania or, if they do not have their registered office in the European Union, have a permanent establishment in Romania and who choose to use the EU regime will use, according to article 315 paragraph (4) of the Fiscal Code, for the taxable operations carried out under the conditions of this regime, the registration code for VAT purposes assigned in accordance with article 316 of the Fiscal Code.
Taxable persons, who have their registered office in Romania or, if they are not established in the European Union, have a permanent establishment in Romania and who choose to use the import procedure without intermediary, will use, for taxable operations performed under the conditions of this regime, the special registration code for VAT purposes assigned in accordance with article 3152 paragraph (11) of the Fiscal Code (using the format IMxxxyyyyyyz). The code is communicated to the respective persons by electronic means.
Taxable persons registered for VAT purposes in Romania, who have their registered office in Romania or, if they do not have their registered office in the European Union, have a permanent establishment in Romania and who choose to act as intermediaries within the tax regime. import, they are assigned a special registration code, according to article 3152 paragraph (12) of the Fiscal Code, which allows them to act as an intermediary on behalf of taxable persons using the import regime (using the format INxxxyyyyyyz), which is communicated them electronically. This code cannot be used by the intermediary to declare VAT related to taxable transactions.
In addition, the taxable persons for whom the intermediary is designated, as the person obliged to pay VAT in the name and on behalf of the taxable person, are assigned a special registration code for VAT purposes, according to article 3152 paragraph (13) of the Fiscal Code IMxxxyyyyyyz format), which is communicated to the intermediary electronically.
This code is assigned to each person for whom the intermediary is designated. The registration codes assigned according to the last 3 paragraphs are used only for the import regime.
The competent fiscal authority organizes the National Records regarding the taxable persons using the special regimes provided in article 314, article 315 and article 3152 of the Fiscal Code, in case Romania is a member state of registration, the records organized for each regime. The information regarding the taxable persons for whom the use of the requested special regime has been accepted is entered in this record.
The taxable person applies the non-EU regime or the EU regime starting with the first day of the calendar quarter following the transmission of the declaration of commencement of activity, correctly completed. Exceptionally, if the first provision of services or the first delivery of goods, which could be subject to the application of the non-EU regime or the EU regime, is carried out before the first day of the calendar quarter following the transmission of the declaration of commencement of activity, the special regime it applies starting with the date of the first supply / delivery, provided that the taxable person notifies the fiscal authority regarding the beginning of its activities that may be subject to the special regime, until the 10th of the month following the first supply or delivery. The notification is made by submitting, in electronic format, the declaration of commencement of the activity.
The taxable person or an intermediary acting on his behalf shall apply the import procedure from the day on which the taxable person or intermediary was notified of the special registration code for VAT purposes for the import procedure, in accordance with Article 3152 (11) and (13). from the Fiscal Code. The information that allows the identification of taxable persons using the EU regime, the non-EU regime or the import regime having Romania as registration state is transmitted by the fiscal authority to the other member states, through the CCN/CSI network, according to the technical specifications transmitted by the European Commission, implemented by the National Center for Financial Information.
Subsequent changes to the start of the activity subject to the special regime:
Taxable persons using the EU regime or the import regime or intermediaries acting on behalf of taxable persons using the import regime notify the tax authority about the change of the initially declared data, by submitting the declaration of mentions, according to the provisions of the Fiscal Procedure Code.
Taxable persons using the special non-EU regime notify the tax authority of the change in the information initially declared, by transmitting the subsequent changes electronically.
For the modification of the initially declared data, the taxable person or the intermediary notifies the fiscal authority until the 10th of the month following the one in which the modification occurred, otherwise, applying the provisions of article 336 paragraph (1) letter a) of the Fiscal Procedure Code .
Renunciation of the use of the regime, at the request of the taxable person (voluntary exclusion):
The taxable person using one of the special schemes must notify the competent tax authority if he chooses to renounce the use of the special scheme, regardless of whether he continues to carry out operations that may be eligible for the application of that special scheme.
The intermediary acting on behalf of taxable persons using the import regime must notify the competent tax authority if he chooses to give up the intermediation activity or if the taxable person chooses to give up the use of the special regime, regardless if he continues to perform operations that may be eligible for application of that special regime.
In the case of the non-EU regime or the EU regime, the notification is made by sending the request for voluntary exclusion at least 15 days before the end of the calendar quarter preceding the one in which the taxable person intends to stop using the regime. Cessation of the non-EU or EU regime shall take effect on the first day of the following calendar quarter.
In the case of the import regime, the notification is made by sending the request for voluntary exclusion by the taxable person or the intermediary acting on its account at least 15 days before the end of the month preceding the month in which the taxable person intends to stop using the regime. The cessation of the application of the import regime becomes effective starting with the first day of the following month, and the taxable person no longer has the right to use the regime for the deliveries made starting from that day.
The application is completed and sent through the electronic portal of the National Agency for Fiscal Administration.
The VAT obligations relating to the supply of goods or services under the non-EU or EU regime, resulting from the date on which the cessation became effective, are fulfilled directly to the tax authorities of each Member State of consumption.
Provided that the taxable person using one of the special arrangements or the intermediary acting on behalf of the taxable person using the import procedure moves his place of business or permanent establishment to another Member State and continues to fulfill the conditions for the application of the procedure. continue to use the regime must declare as the state of registration the new Member State in which it has established its place of business or the new Member State in which it has a permanent establishment.
If the taxable person using the EU regime for the supply of goods is not established in the European Union, this indicates as the new state of registration the Member State from which he ships or transports goods.
The taxable person or intermediary shall notify the competent tax authority of the intention to change the Member State of registration.
The notification is made by sending the request for voluntary exclusion no later than the 10th day of the month following the month in which the change of headquarters took place.
The taxable person or intermediary must apply for registration under the special regime in the new Member State, in accordance with the rules specific to that State.
The change of the registration state applies starting with the date on which the taxable person or the intermediary ceases to have the headquarters of the economic activity or a fixed headquarters in Romania or starting with the date on which the taxable person ceases to ship or transport goods from Romania.
In the situation where the taxable person or the intermediary who does not have the headquarters of the economic activity in the European Union, but has several fixed headquarters in the European Union and has as state of registration Romania intends to choose another state of registration, he / she may change the state of registration at the earliest starting with January 1 of the third calendar year following the one in which it was registered in Romania for the use of the special regime.
If the taxable person or the intermediary considers that he no longer meets the requirements to use the special regime, he must notify the fiscal authority regarding the waiver of using the special regime. The cessation of the use of the regime becomes effective starting with the date from which the person no longer meets the requirements to use the respective special regime.
Exclusion from the application of the special regime, ex officio, by the fiscal authority:
The taxable person using one of the special schemes will be excluded from the application of that scheme by the competent tax authority, in accordance with the provisions of Article 314 (6), Article 315 (5) and Article 3152 (15) and (17) of the Code. fiscal, in any of the following situations:
the taxable person notifies the fiscal authority that he no longer performs the operations regulated by the respective regimes or the intermediary notifies the fiscal authority that the taxable person no longer performs the operations regulated by the import regime;
the competent fiscal authority finds that the operations that are the object of a special regime have ceased;
the taxable person no longer meets the requirements to be allowed to use the special regime;
the taxable person repeatedly violates the rules of the special regime;
the intermediary notifies the fact that he no longer represents the respective taxable person
The exclusion from the application of the non-EU regime or the EU regime becomes effective starting with the first day of the calendar quarter following the date on which the exclusion decision is sent electronically to the taxable person, unless the exclusion is caused by the change of economic activity, of the fixed headquarters or of the place from where the dispatch or transport of the goods begins when the exclusion becomes effective starting with the date of the change in question.
The exclusion from the application of the import regime becomes effective starting with the first day of the month following the date on which the exclusion decision is sent electronically to the taxable person, with the following exceptions:
if the exclusion is caused by a change of the headquarters of the economic activity or of its fixed headquarters, in which case the exclusion becomes effective starting with the date of the change in question;
if the exclusion is caused by its repeated non-compliance with the rules of this regime, in which case the exclusion becomes effective starting with the day following the day on which the exclusion decision is sent electronically to the taxable person.
The special registration code for VAT purposes allocated for the use of the import regime under Article 3152 paragraph (11) or (13) of the Fiscal Code remains valid for the period necessary for the import of goods that were delivered before the date of exclusion, but no longer more than two months from that date.
Correction of special VAT declarations:
The figures entered in a special VAT return, referring to the declaration periods until June 30, 2021, can be corrected, after the submission of the respective return, only by rectifying the return in question.
A corrective statement is completed for each reporting period for which corrections are made.
The information modified by the rectifying declarations is transmitted by the fiscal authority, with the help of the computer system, to each Member State of consumption in question / Member State in which the taxable person holds fixed headquarters.
The figures entered in a special VAT return regarding the reporting periods starting with July 1, 2021 may be corrected, after the submission of that return, only through adjustments made in a subsequent return sent to the state of registration within 3 years from the date on which the initial declaration had to be submitted.
The subsequent declaration shall include the fiscal period and the Member State of consumption to which the change refers, as well as the total value of VAT resulting from the correction of supplies / services, which may also be negative.
Legal basis:
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– ANAF Order 1387/2021 for the approval of the Registration Procedure for the use of one of the special regimes for taxable persons providing services to non-taxable persons or selling goods at a distance, as well as for declaring value added tax, according to article 314, article 315 and article 315 ^ 2 of the Fiscal Code, in the situation where Romania is a member state of registration, as well as for the modification of some procedural provisions;
– Emergency Ordinance (OUG) no. 59/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code.