According to the said Order, if the legal representative of the taxable person presents to the tax authorities, but does not provide accurate and complete data on the information required and does not clarify the intent and ability of the taxpayer to carry out economic activities involving operations from the scope of VAT, the compartment with prerogatives in assessing the intention and capacity to undertake economic activities will proceed as follows:
a) rejects the application for VAT registration, drawing up a report which includes the proposal for refusal of registration for VAT, if the taxpayer is at the first application for VAT registration and / or the tax representative has / is not subject to a fiscal legal relationship – directly or through companies in which he is an associate and / or director;
b) forwards the request for registration for VAT, in the other cases, with all the documents which formed the basis of the analysis, to the antifraud fiscal regional directorate competent.
Following the verifications made, the Fiscal Regional Antifraud Directorate returns to the competent fiscal body the application for VAT registration and the documentation, accompanied by a report which includes the proposal for approval or rejection of the registration for VAT purposes. The report containing the proposal to approve or reject the request for registration for VAT, established pursuant to paragraphs (3), (5), (6) or (7), will contain the motives underlying the proposal. Based on the report, the competent tax authority issues its decision approving or, where appropriate, rejecting the application for registration for VAT purposes.
There were also amended the deadlines for issuing the decision on approval / rejection of registration for VAT purposes as following:
a) one working day from submission of the complete documentation, in cases stipulated in art. 6 paragraph (2);
b) 3 working days from submission of the complete documentation, in cases stipulated in art. 7 paragraph (2) letters a) and b);
c) 5 days from submission of the complete documentation, in cases stipulated in art. 8 paragraphs (3) and (5);
d) 30 working days from submission of the complete documentation, in cases stipulated in art. 8 paragraphs (6) and (7).
By another Law project, launched in public debate by ANAF, it is proposed the replacement of actual form 088 with a new form, which will introduce new questions, among which some referring to the amounts of money with which the companies shareholders associations and directors, who request the VAT registration, have loaned other companies in which they were shareholders/directors.