In the Official Gazette (Part I) no.58 of 20 January 2023 was published the Joint Order no. 2.509/5.672/C/2022 of the President of the National Tax Administration Agency and the Minister of Justice for the approval of the model and content of the form “Application for tax registration” and the instructions for completing the form “Application for tax registration”.
We mention that the following categories of budgetary obligations are subject to this tax application:
Corporate tax;
Income tax on micro-enterprises;
Tax on income from wages and salary-like income;
Compulsory social contributions;
Labour insurance contribution;
Value added tax.
The application for tax registration is completed and submitted by legal entities or authorized individuals, sole proprietorships and family businesses subject to the obligation of registration/registration, as appropriate, in the commercial register.
The application shall be filled in and submitted to the single office of the Trade Register Office at the court, on the occasion of registration/registration, as the case may be, in the Trade Register, before the commencement of the economic activity.
Useful remarks:
The novelty is the appearance of this special application form for the unique registration code, which is attached to the application for registration in the Trade Register. It should be noted that the previous application for registration of a newly established company included a tick for tax registration and an annex with a declaration containing certain information related to tax registration.
Although the declaration used until now for tax registration contained much the same information that is contained in the new application for tax registration, the difference is that ANAF (together with the Ministry of Justice) now determines, by order, exactly what information is required to obtain the unique code.
As provided for in the new ONRC Law (no. 265/2022), which applies from 26 November 2022, for the assignment of the unique registration code, the ONRC offices send to ANAF the date from the tax registration application attached to the application for registration in the Commercial Register. On the basis of that date , ANAF assigns the unique registration code which is then entered in the registration certificate issued to newly established companies.
Tax registration request
(- Annex to the Application for Registration in the Commercial Register )
No. ………… Date ………… | |_| Legal entity |_| Individuals | ||||||||||
TAX VECTOR DATA | |||||||||||
1. Corporation tax | |||||||||||
1.1Registration starting with dates of | / | / | |||||||||
1.2. Tax period : | 1.2.1. Quarterly | 1.2.2. Annually | |||||||||
2. Income tax of micro-enterprises | |||||||||||
2.1Registration starting with dates of | / | / | |||||||||
3. Tax on income from wages and salaries and social contributions | |||||||||||
3.1. Information for determining the tax period | |||||||||||
3.1.1. Estimated average number of employees up to 3 employees exclusively | |||||||||||
3.1.2. Estimated total income up to 100.000 euro | |||||||||||
3.2. Tax period : | 3.2.1. Monthly according to law | 3.2.2. Quarterly | |||||||||
3.3. Tax on income from wages and payroll taxes | |||||||||||
3.3.1Registration starting with dates of | / | / | |||||||||
3.4. Social insurance contribution (payable by the employee) | |||||||||||
3.4.1Registration starting with dates of | / | / | |||||||||
3.5. Health insurance contribution (payable by the employee) | |||||||||||
3.5.1Registration starting with dates of | / | / | |||||||||
3.6. Insurance contribution for work (payable by the employer) | |||||||||||
3.6.1Registration starting with dates of | / | / | |||||||||
4. Value added tax | |||||||||||
4.1. Estimated turnover, according to article 310 paragraph (1) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions. | lei | ||||||||||
4.2. registration for VAT purposes according to Article 316 paragraph (1) letter a) point 1 of Law no. 227/2015 on the Tax Code, as amended and supplemented, following the declaration that the turnover is going to reach or exceed the exemption threshold provided for in Article 310 paragraph (1) of the Tax Code, regarding the special exemption scheme for small enterprises | |||||||||||
4.3. registration by opting for the application of the normal VAT regime, according to article 316 paragraph (1) letter a) point 2 of the Law no. 227/2015 on the Fiscal Code, with subsequent amendments and additions, respectively the estimated turnover, according to article 310 paragraph (2) of the Fiscal Code, is lower than the exemption threshold, provided for in article 310 paragraph (1) of the Fiscal Code | |||||||||||
4.4. Tax period : | 4.4.1. monthly | 4.4.2. Quarterly | |||||||||
Name and surname of the person completing the declaration | ||||||||||
Function | ||||||||||
Signature | ||||||||||
Date | / | / | ||||||||
Attention! In case you have other permanent obligations, according to the law, in addition to those declared herein, you have the obligation to submit the Declaration of Mentions to the competent tax authority.
COMPLETION OF THE REQUEST
The fields “Legal entity” and “Natural person” are to be filled in with X depending on the category of the professional applying for registration/registration, as the case may be, in the commercial register.
TAX VECTOR DATA
Row 1. Corporation tax
It is marked with an “X” only by taxpayers who, according to the law, are obliged to declare this tax.
Row 1.1 is filled in with the dates of registration.
Rows 1.2.1 and 1.2.2 – mark with “X” Tax period valid on the date of the request for registration of the tax liability in the tax vector.
Attention! The date of registration is established according to the relevant legal regulations.
Row 2. Income tax of micro-enterprises
It is marked with “X” by taxpayers who are obliged to declare and pay the tax on microenterprise income, according to the law.
Row 2.1 is to be filled in with the dates of registration.
Attention! The dates of registration are established according to the provisions of Title III “Tax on the income of micro-enterprises” of Law no. 227/2015 on the Fiscal Code, as amended and supplemented.
Row 3. Tax on income from wages and salaries and social contributions
Row 3.1. Information for determining the tax period
Row 3.1.1 “Estimated average number of employees up to 3 employees exclusively” and Row 3.1.2 “Estimated total income up to 100.000 euro” are to be filled in by taxpayers referred to in Article 147 paragraph (10) of the Tax Code, who establish themselves during the year and who estimate that, during the year, they will have an average number of up to 3 employees exclusively and, where applicable, will have a total income of up to 100.000 euro.
Row 3.2. Tax period
Row 3.2.1 is marked with “X” by taxpayers who are obliged to declare monthly tax on income from wages and salaries and social contributions, according to the law.
Row 3.2.2 is marked with “X” by taxpayers referred to in Article 147 paragraph (4) of the Fiscal Code.
Row 3.3. Tax on income from wages and payroll taxes is marked with “X” only by taxpayers who are obliged to declare tax on income from wages and salaries.
Row 3.3.1 is to be filled in with the dates of registration.
Attention! The dates of registration are established in accordance with the relevant legal regulations.
Row 3.4. Social insurance contribution (payable by the employee) is marked with “X” by taxpayers who are employers or assimilated to them, who are obliged to declare this contribution, according to the provisions of the Tax Code.
Row 3.4.1 is filled in with the data of the record.
Attention! The dates of the booking are established according to the legal regulations.
Row 3.5. Health insurance contribution (payable by the employee) is marked with an “X” by taxpayers who are employers or assimilated to them, who are obliged to declare this contribution, according to the provisions of the Tax Code.
Row 3.5.1 is filled in with the dates of registration.
Attention! The dates of registration are established in accordance with the relevant legal regulations.
Row 3.6. Insurance contribution for work (payable by the employer) is marked with “X” by taxpayers who are employers or are assimilated to them, who are obliged to declare this contribution, according to the provisions of the Tax Code.
Row 3.6.1 is filled in with the dates of registration.
Attention! The dates of registration are established in accordance with the relevant legal regulations.
Row 4. Value added tax is marked with “X” by persons applying for VAT registration, according to article 316 paragraph 1(a) of the Fiscal Code.
Row 4.1. Estimate the turnover which the taxpayer expects to achieve in the period remaining to the end of the calendar year, consisting of the total value of supplies of goods and services made by the taxable person during a calendar year which are taxable or, as the case may be, would be taxable if they were not carried out by a small enterprise, transactions resulting from economic activities for which the place of supply is considered to be abroad, if the tax would be deductible, if these transactions were carried out in Romania, according to Article 297 paragraph (4) letter b) of the Tax Code, exempt transactions with the right of deduction and, if they are not ancillary to the main activity, exempt transactions without the right of deduction, provided for in Article 292 paragraph (2) letter a), b), e) and f) of the Tax Code.
As an exception, supplies of tangible fixed assets, as defined in Article 266 paragraph (1) point 3 of the Tax Code, and supplies of intangible assets made by the taxable person are not included in the turnover if they are ancillary to the main activity.
Row 4.2 is marked with “X” in the case of taxpayers who opt for the application of the normal VAT regime, estimating a turnover equal to or higher than the exemption threshold provided for in Article 310 paragraph (1) of the Tax Code.
Row 4.3 is marked with “X” if the taxpayer opts for the application of the normal VAT regime, although the declared turnover is lower than the exemption threshold provided for in article 310 paragraph (1) of the Fiscal Code.
Row 4.4. Tax period
Mark with “X” Tax period to be used for Value added tax.
A taxable person who registers during the year declares at the time of registration the turnover he expects to achieve in the remaining period until the end of the calendar year. If the estimated turnover does not exceed the limit provided for in Article 322 paragraph (2) of the Tax Code, recalculated according to the number of months remaining until the end of the calendar year, the taxable person shall submit quarterly statements in the year of registration. If the estimated turnover exceeds the limit provided for in Article 322 paragraph (2) of the Fiscal Code, recalculated according to the number of months remaining until the end of the calendar year, the taxable person shall use the calendar month as the tax period.
Attention! Registration for VAT purposes is considered valid, according to the legal regulations on the subject, starting from the date of communication of the certificate of registration for VAT purposes.
Legal basis:
-ANAF Order no.2509/2022 approving the model and content of the form ”Tax registration request” and the instructions for completing the form ”Tax registration request”;
-Law 265/2022 on the trade register and for the amendment and completion of other normative acts affecting the registration in the trade register;
–https://www.onrc.ro/index.php/ro/