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Procedure for Ex Officio Tax Registration for Failure to Fulfill the Legal Registration Obligation

(ANAF Order No. 2430/2025 – Official Gazette No. 1023/05.11.2025)

ANAF Order No. 2430/2025 establishes the updated procedure for ex officio tax registration or registration upon request from another authority for taxpayers who failed to comply with their legal obligation to register. The order repeals Order No. 2.921/2016 and aligns the procedure with the Romanian Tax Procedure Code.

  1. Scope

The procedure applies to all individuals and entities that are subjects of tax obligations but are not properly registered.
Excluded: individuals already identified through their Personal Numeric Code (CNP).

  1. Approved Forms

The order introduces the following official forms:

  • Report requesting ex officio registration;
  • Notification on ex officio registration;
  • Invitation for exercising the right to be heard;
  • Final report on proposed measures;
  • Decision on ex officio registration;
  • Notification on termination of the procedure.
  1. Competent Tax Authority

The responsible authority is the specialised department of the competent central tax office, determined based on:

  • the taxpayer’s fiscal domicile;
  • the domicile of individuals carrying out independent activities;
  • the location where the taxable fact is identified (for taxpayers without fiscal domicile);
  • the permanent establishment of non-residents;
  • the tax office designated for non-residents;
  • the location of secondary offices required to register.
  1. Procedure Initiation

4.1. Ex officio

Based on findings of the tax office, administration or control bodies, final administrative tax acts, court decisions, or notifications from local authorities. Findings must be documented in a substantiated Report.

4.2. Upon Request of Another Authority

Requests may come from authorities administering tax claims or local tax offices for non-residents owning immovable property or vehicles. Requests must be justified and accompanied by supporting documents.

  1. Procedure Stages
  1. Initial Notification – informing the taxpayer of the non-compliance and inviting them within 5 days to be heard.
    Not required if based on final tax acts or court rulings.
  2. Second Invitation – if the taxpayer does not respond or does not submit the registration form.
  3. Right to Defense – the taxpayer may submit the registration form or prove they have no registration obligation.
  1. Termination of the Procedure

The procedure ends when the taxpayer submits the form or proves the absence of the obligation. A formal Termination Notice is issued.

  1. Completion – Ex Officio Registration

If non-compliance persists, the tax authority:

  • prepares the Final Report;
  • assigns the Fiscal Identification Code;
  • issues the Tax Registration Certificate;
  • issues the Ex Officio Registration Decision.

Penalties for failure to submit the tax registration form continue to apply.