As a consequence, there were modified the criteria underlying the registration for VAT purposes, motivated by the fact stated by ANAF representatives, namely that “it is limited the access on the market for the companies with escapist behavior, and for the persons involved in networks of fraud or with a previous fiscal behavior contrary to the law. “
Among the criteria underlying the rejection of an application for registration for VAT purposes, is also the one that the Director of the company has been, or is an associate or an administrator in a Company with a high fiscal risk, as declared by the representatives of ANAF :
“Failure to fulfill a cumulative criteria, ranks the applicant in high or medium risk group, which leads to the direct elimination (high risk) or attending an interview with the representatives of ANAF (medium risk) to provide the necessary clarifications. Among the most important criteria, whose non-fulfillment leads to the denial of registration for VAT purposes can be exemplified: holding, currently or in the past by the administrator who applies for registration for VAT purposes, the position of associate or manager in companies with high fiscal risk (with unpaid tax obligations; which were declared inactive by the IRS, without being subsequently reactivated, are temporarily inactive in the trade register; liquidated or struck), but also the instability of the headquarters “.
According to the model of the form approved by order above mentioned, as criteria to reject the application for registration, the following are mentioned: failure to correct / complete the application for registration and / or documentation in the term mentioned in the notification sent by the tax authorities; at the date of filing for VAT registration: the taxable person was declared inactive according to Art. 781 of Government Ordinance no. 92/2003 regarding the Fiscal Procedure Code, republished, with subsequent amendments; the taxable person is in a state of temporary inactivity, registered in the trade register under the law; the taxable person had written in this record facts like: crimes; attracting several liability; current directors / partners have submitted in their fiscal record facts like: crimes; attracting several liability; the taxpayer has not filed VAT returns, as provided by art. 153 paragraph (9) letter d) of Law no. 571/2003, with subsequent amendments; the taxable person did not reveal in any transaction submitted VAT returns, in terms of art. 153 paragraph (9) letter e) of Law no. 571/2003, with subsequent amendments; from the findings of the tax authority result that the taxable person – company established under Law no. 31/1990, republished, with subsequent amendments – do not justify the intent and ability to conduct business according to the criteria and terms established by order of the President of National Agency for Fiscal Administration, as provided by art. 153 paragraph (9) letter h) of Law no. 571/2003, with subsequent amendments; other legal reasons for rejection.