The Official Gazette no. 1054/17.11.2025 published the Order of the Romanian Customs Authority no. 3168/2025, approving the Technical Rules for issuing the VAT deferral certificate at import through the National Customs Decision System (DVN). The rules define the electronic procedure allowing economic operators to request, obtain, amend, or revoke the VAT deferral certificate.
DVN operates as an IT platform dedicated to transmitting and processing applications, supporting documents, and managing issued certificates. All communication between the customs authority and economic operators is carried out electronically, in accordance with EU Customs Code provisions.
The application for the certificate must be submitted online and include: proof of VAT registration, the tax attestation certificate, declarations concerning the cumulative value of imports in the last six months (minimum 50 million lei), proof of no insolvency, and confirmation that no outstanding tax obligations exist. When submitted by a representative, relevant authorization documents are required.
If the information is incomplete, applicants have 30 days to provide additional documents. Failure to respond results in automatic rejection (“Unfavourable”). If all conditions under Art. 326(4¹) of the Fiscal Code are met, the certificate is issued within 30 days and is valid for six months.
The holder may later request modification or revocation through DVN. The customs authority may reject or revoke the certificate if conditions are no longer met, after granting the applicant the opportunity to present a point of view, in line with the Tax Procedure Code. Revocation also applies in case of VAT code cancellation.
Certificates previously issued on paper remain valid until expiry and will subsequently be managed through DVN. Applications filed before DVN implementation are resolved under the regulations applicable at the submission date.
These technical rules digitalize and streamline the VAT deferral procedure at import, significantly reducing bureaucracy and processing times.