Registration in the SPV becomes mandatory starting with March 1, 2022 for the transmission of applications, documents or any other documents to the tax authorities, by taxpayers who carry out economic activities in a form of authorized activity
This obligation applies to legal persons, associations and other entities without legal personality, natural persons pursuing a liberal profession or pursuing an economic activity independently as authorized natural persons, sole proprietorships and family businesses.
If the taxpayers / payers do not fulfill their obligation to communicate by electronic means of remote transmission of applications, documents or any other documents, and they are submitted to the central tax authority in letter format, they will not be taken into account, as it shall notify taxpayers / payers of the obligation to communicate by electronic means of distance transmission.
Individuals or legal entities holding qualified digital certificates may apply for registration as SPV users on their basis, and individuals who do not hold such a certificate may apply for registration based on username and password.
For more information click here https://static.anaf.ro/static/3/Anaf/20220209161616_inrolarespv.pdf