According to the provisions of article 316 paragraph (1) letter a) of the Tax Code, the taxable person who has the seat of economic activity in Romania and carries out or intends to carry out an economic activity involving taxable operations, exempt from value added tax with the right of deduction and/or operations resulting from economic activities for which the place of supply is considered to be abroad, if the tax would be deductible, in case these operations would have been carried out in Romania according to article 297 paragraph (4) letter b) and d), must apply for VAT registration with the competent tax authority before carrying out such operations, in the following cases:
1. if it declares that it intends to achieve a turnover that reaches or exceeds the exemption threshold provided for in Article 310 paragraph (1) on the special exemption scheme for small enterprises;
2. if they declare that they intend to achieve a turnover below the exemption threshold provided for in Article 310 paragraph (1), but opt for the application of the normal tax regime.
Please note that the registration procedure is provided for in the Annex to OPANAF 239/2021 for the approval of the procedure for registration for value added tax purposes, according to the provisions of Article 316 paragraph (1) letter a), b) or c) of Law no. 227/2015 on the Tax Code.
The procedure applies for registration for VAT purposes, according to the provisions of Article 316 paragraph (1) letter a), b) or c) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions (Fiscal Code), of taxable persons who have their place of business in Romania and carry out or intend to carry out an economic activity involving taxable operations, exempt from value added tax with the right to deduct, and/or operations resulting from economic activities for which the place of supply is considered to be abroad, if the tax would be deductible, if these operations would have been carried out in Romania according to Article 297 paragraph (4) letter b) and d) of the Tax Code, who apply for registration for value added tax purposes with the competent tax authority in the following situations:
a) before carrying out such operations, if they declare either that they intend to achieve a turnover that reaches or exceeds the exemption threshold provided for in Article 310 paragraph (1) of the Tax Code, or that they intend to achieve a turnover below the exemption threshold, but opt for the application of the normal tax regime;
b) if during a calendar year they reach or exceed the exemption threshold;
c) if the turnover achieved during a calendar year is below the exemption threshold, but the taxable person opts for the application of the normal tax regime.
According to the provisions of paragraph 3 of this procedure, the taxable person applying for registration for value added tax purposes, according to Article 316 paragraph (1) letter a) of the Tax Code, shall submit to the competent tax authority , as appropriate:
a) application for VAT registration (Form 098), in the case of taxable persons who are subject to registration with the trade register. In this case, the application for registration for VAT purposes is submitted to the competent tax office on the same day as the application for registration in the commercial register is submitted to the commercial registry office;
b) the tax registration declaration, in the case of taxable persons who are not subject to registration in the commercial register. In this case, the tax registration declaration is submitted at the time of the first tax registration, usually at the time of establishment, and the application for VAT registration is made by filling in the “Tax vector data”, section “Value added tax” of the declaration.
The taxable person applying for registration for value added tax purposes, according to the provisions of Article 316 paragraph (1) point b) or c) of the Tax Code, submits to the competent tax authority the declaration of mentions, with the completed heading “Data on the tax vector”, section “Value added tax”.
The application/statement requesting registration for VAT purposes shall be submitted to the registry of the competent tax authority or by post, with acknowledgement of receipt, or via the Internet, on the website of the National Tax Administration Agency, as appropriate.
Please note that, according to the Instructions for completing the D700, approved by OPANAF 1699/2021, if the registration for VAT purposes of taxable persons according to article 316 paragraph (1) of Law no.227/2015 on the Fiscal Code (Fiscal Code) is requested, after the tax registration, Form 700 shall be submitted.
At SECTION B – Data on VAT registration and VAT tax vector, the completion procedure is mentioned, so that in line 1.1 the turnover to be achieved is estimated and the corresponding situation at the time of VAT registration is filled in with X.
SECTION B – VAT registration and VAT vector details (code 300) |
SECTION B.I.- Registration for VAT purposes after tax registration |
(B.I. is not filled in for DR) |
| The ticks “Before…After and Observations “cannot be added at the same time. | Limit Art. 310 (1) CF | 300.000 |
1.1. Estimated turnover, in accordance with Article 310(2) of the Tax Legislation Lei |
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(1.1. must be filled in for one of the ticks 1.2 to 1.9; 1.3/1.7 must be filled for 1.1<Upper limit; 1.2/1.6 must be filled for 1.1. > = Upper limit) |
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Legal basis:
– Fiscal Code (approved by Law no. 227/2015, published in MO no. 688 of 10.09.2015), with subsequent amendments and additions;
– ANAF order no. 1699/2021 for the approval of tax registration forms of taxpayers and the types of tax obligations that form the tax vector;
– ANAF Order 239/2021 for the approval of the Registration Procedure for value added tax purposes, according to the provisions of article 316 paragraph (1) letter a), b) or c) of Law no. 227/2015 regarding the Fiscal Code;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in MO no. 547 of 23.07.2015), with subsequent changes and additions;
– Methodological norms for the application of the Fiscal Code (approved by HG no. 1/2016).