The taxable persons who apply for registration for VAT purposes, according to art. 153 para. (1) a) Fiscal Code, shall, on the same day of filing with the Trade Register the request for registration in the trade register, to submit to the tax authorities the form for registration for VAT purposes (form 098), according to the model approved by order of the president of the National Agency for Fiscal Administration. Taxable persons who apply for registration for VAT purposes, according to art. 153 para. (1) c) of the Fiscal Code, must submit to the competent tax authorities the statement mentions (Form 010). Taxable persons who apply for registration for VAT purposes, according to art. 153 para. (91) of the Fiscal Code, must submit to the tax authorities for registration for VAT purposes the form according to art. 153 para. (91) of the Fiscal Code (form 099).



The criteria according to which is conditioned the registration for VAT to taxable persons mentioned in art. 1 are:

 

a)     a) the taxpayer is not in accordance with Art. 15 para. (1) of Law no. 359/2004 on the simplification of formalities in trade registration of individuals, family associations and legal persons, their tax registration and the authorization of legal entities, as amended and supplemented, not in a position to undertake economic activities in registered office space and / or secondary offices nor outside them;

b)    b) none of the directors and / or associates of the taxable person seeking registration for VAT purposes, according to art. 153 para. (1) a) and c) and paragraph. (91) of the Tax Code, tax registered in Romania, and nor the taxable person himself if he is the person requesting registration under art. 153 para. (1) c) and para. (91) of the Tax Code, have not written in the record, crimes and / or facts mentioned in art. 2 para. (2) a) Government Ordinance no. 75/2001 on the organization and functioning of the fiscal record, republished, as amended and supplemented;

  c) assessment, based on the analysis carried out by the tax authorities, of the intention and ability of taxable persons to carry out economic activities involving taxable operations and / or exempt from VAT deductibility, and operations for which the place of delivery / supply is considered abroad as if the tax would be deductible if these operations would take place in Romania.

 

If the legal representative of the taxable person presents to the tax authorities and provides accurate and complete data and information, clarifying the intent and ability to carry taxpayer economic activities involving operations from the scope of VAT, the compartment in assessing the intention and ability to conduct economic activities prepares a report containing a proposal for approval of registration for VAT purposes, based on which the competent tax authority issues the decision approving the application for registration for VAT purposes.

 

If the legal representative of the taxable person presents to the tax authorities, but does not provide accurate and complete data and information required and no taxpayer clarify the intent and ability to carry out economic activities involving operations from the scope of VAT, the compartment with attributes in assessing the intention and the ability to undertake economic activities transmit the request for registration for VAT purposes, together with all the documents which formed the basis of the analysis, to the regional competent direction of antifraud.

 

Following the verifications made, Regional antifraud Director returns to the competent fiscal body the request for VAT and documentation, together with a report that includes the proposal for approval or rejection of registration for VAT purposes. The paper which includes a proposal to reject the request for registration for VAT purposes will contain the factual and legal reasons underlying the rejection of the proposal.

 

Based on the essay of the competent fiscal body it is issued a decision approving or, as appropriate, rejecting the application for registration for VAT purposes. Solving the request for VAT registration is completed by the decision to approve / reject the registration for VAT purposes.

 

The decision to approve / reject the registration for VAT purposes is communicated to the taxpayer, in accordance with Art. 44 of Government Ordinance no. 92/2003, republished, as amended and supplemented.

The provisions of this Order shall apply starting on February 1, 2015.