In the Official Gazette (Part I) no. 585 of 16 June 2022 was published ANAF Order no. 1090 approving the Procedure for communication by electronic means of remote transmission between the central tax authority and individuals, legal entities and other entities without legal personality.
Communication by electronic means of remote transmission is carried out by means of the “Virtual Private Space” (SPV) service – a registered electronic distribution service that allows the transmission of data by electronic means and provides evidence of the handling of transmitted data, including evidence of sending and receiving data, ensuring the protection of transmitted data against the risk of loss, theft, damage or any unauthorized modification.
According to Order 1090/2022, the procedure of communication by electronic means of remote transmission between the central tax authority and natural persons, legal persons and other entities without legal personality refers to:
- a) means of electronic identification of natural persons, legal persons and other entities without legal personality in the electronic environment;
- b) the communication of information and documents via the “Virtual Private Space” service;
- c) communication of information and registration, as appropriate, through the “Newsletter”, “Online appointment” and “Contact form” services;
- d) conditions of communication through the services provided for in points b) and c).
Please note that information materials on the services provided for in points b) and c) are published on the website of the National Tax Administration Agency (ANAF).
Communication through “Virtual Private Space”:
The administrative tax acts issued in electronic form by the central tax authority are communicated by electronic means of remote transmission through the “Virtual Private Space” service, hereinafter referred to as “SPV “, available on the portal of the National Tax Administration Agency.
The SPV consists of providing individuals, legal entities and other entities without legal personality with a virtual space, located on the servers of the Ministry of Finance, through which the electronic communication of information and records is carried out between the central tax authority and the individual, legal entity or other entity without legal personality in relation to its own financial or tax situation.
In the case of using SPV, no other means of communication of the administrative-fiscal act is used.
According to the procedure, individuals, legal entities and other entities without legal personality may use the SPV to submit applications, documents or any other documents to the central tax authority.
Access to SPV:
SPV is accessible to the individual directly or by proxy.
The SPV is accessible to the legal person or entity without legal personality through a legal representative, a designated representative or a proxy.
Access to the SPV is granted after registration as an SPV user, on the basis of identification means and approval of the application for registration as an SPV user.
The actions provided and allowed by the SPV are:
- a) modification of the user’s identification data and change of the way of receiving reminders;
- b) communication of tax administrative acts, applications and other documents and information;
- c) downloads of documents;
- d) the renunciation of the use of the SPV ;
- e) monitoring of the access history and actions referred to in a) to d).
Rules on supply of SPV:
It is important to mention that SPV is made available to users free of charge. In case the provision of the service involves costs for the beneficiaries, they will be notified accordingly.
SPV is available 24 hours a day.
The SPV is provided through the centralized IT system of the Ministry of Finance, on the portal of the National Tax Administration Agency, hereinafter referred to as the dedicated IT platform.
Means of electronic identification:
Legal entities or other entities without legal personality are identified electronically with qualified certificates.
Natural persons who are representatives or authorised representatives of a natural person, legal person or other entity without legal personality are identified electronically with qualified certificates.
Natural persons who carry out economic activities independently or exercise liberal professions shall be identified electronically with qualified certificates only for tax obligations for which, in relation to the central tax authority, they are identified by the tax registration code or unique registration code, as appropriate.
Natural persons carrying out economic activities on a self-employed basis or exercising liberal professions, for tax obligations other than those referred to in the previous paragraph, as well as other natural persons, shall identify themselves electronically by any of the following devices:
- a) qualified certificates;
- b) NPOTP.
Identification in the electronic environment by qualified certificate and registration as SPV user of persons holding qualified certificate:
Persons holding a qualified certificate can apply for registration as an SPV user.
The application for registration as an SPV user is made through the specific IT applications on the dedicated IT platform.
This application contains mandatory and optional information.
The mandatory information to be provided by the person holding the qualified certificate is:
- a) identification data;
- b) the identification details of the qualified certificate;
- c) the identification details of the identity documents or constituent documents, as appropriate;
- d) the electronic mail address;
- e) valid mobile telephone number;
- f) acceptance of the terms and conditions of use of the
Approval of the application for registration as SPV user of persons holding a qualified certificate:
After the application has been completed and the user has started the procedure to verify the data, the data is automatically verified.
If the applicant does not agree with the terms and conditions of use of the SPV or the telephone number is not valid, the person cannot complete the registration procedure.
The application is approved if the information to be provided is correct and if the applicant agrees with the terms and conditions of use of the SPV
Following the approval of the application, the SPV services are made available to the applicant, who is duly informed on the e-mail address communicated in the application.
If the application has been rejected, the holder of the qualified certificate may resume the registration procedure.
Identification in the electronic environment and the registration as SPV user of legal entities, entities without legal personality, representatives, as well as authorised representatives:
Legal persons or other entities without legal personality can identify themselves in the electronic environment as follows:
- with the qualified certificate of the legal person or entity without legal personality;
- with the qualified certificate held by the natural person who is the legal representative of the legal person or entity without legal personality;
- with the qualified certificate held by the designated representative of the legal person or entity without legal personality;
- with the qualified certificate held by the authorized representative of the legal person or entity without legal personality.
Individuals holding a qualified certificate can identify themselves electronically as follows:
- a) with the qualified certificate of the natural person;
- b) with the qualified certificate of the authorised representative.
Individuals who do not hold a qualified certificate and are not required to hold it, but choose to use the SPV via an authorised representative, identify themselves electronically via the authorised representative’s qualified certificate.
For the purposes of this procedure, the designated representative is the natural person, employee of the legal entity or unincorporated entity, designated by the legal representative of the legal entity or unincorporated entity, for the registration and use of the SPV.
Whenever the legal representative or designated representative changes for the purpose of access to the SPV , the new legal representative or designated representative of a legal person or unincorporated entity registered as a user of the SPV must immediately arrange for the registration of another person holding a qualified certificate and the revocation of the registration of the changed person.
For the purpose of access to the SPV, natural persons, legal persons or other entities without legal personality may designate a proxy under the terms of Article 18 of Law no.207/2015 on the Tax Procedure Code, as amended and supplemented.
The revocation of the power of attorney and the revocation of the appointment of the representative shall be effective vis-à-vis the central tax authority from the date of its registration with the National Tax Administration Agency, the SPV or the competent tax authority and its approval.
The use of the SPV by the authorised representative or by the designated representative is possible if the following conditions are cumulatively met:
- a) the power of attorney or power of representation is general/general for all operations in the SPV;
- b) the power of attorney or mandate of representation contains the consent to access to information on the history of previous actions in the SPV of the represented person;
- c) the terms and conditions of use of the SPV are accepted.
Legal basis:
- ANAF Order no. 1090/2022 on the approval of the Communication Procedure by electronic means of remote transmission between the central fiscal authority and natural persons, legal entities and other entities without legal personality
- anaf.ro