According to the Project, the procedure is applicable for issuing the Decision on registration for VAT of taxable persons which have the headquarter of the economic activity in Romania and performs or intends to carry out an economic activity involving taxable transactions exempted from VAT with right of deduction and / or operations resulting from economic activities for which the place of delivery is deemed to be abroad, if the tax would be deductible, if these operations would be carried out in Romania, which require registration for VAT purposes in the following situations :
a) Before carrying out such operations, if they declare either that are going is to realize a turnover that meets or exceeds the exemption threshold stipulated in art. 310 paragraph 1 Tax Code or either are going to realize a turnover lower than the exemption threshold, but opts to apply the normal tax regime;
b) If the turnover in a calendar year is lower then the exemption threshold, but the taxpayer opts to apply the normal tax regime
The taxable person who requests registration for VAT submits to the tax authority:
a) The application for VAT purposes accompanied by the documents to assess the intention and capacity to undertake economic activities, for taxable persons subject to registration with the Trade Register and requiring registration for VAT purposes;
b) Registration statement for people who are not subject to registration with the Trade Register and requiring registration for VAT purposes;
c) The declaration of mentions, in the case of applicants for VAT registration, accompanied by the evaluation of the intention and ability to conduct economic activity;
As a result of analyzing the information included in the above – mentioned documents the relevant tax authority can approve or reject the application for registration for VAT purposes and give its decision on the registration for VAT purposes according to art. 316 para. 1 letter or c of the Tax Code.
If the registration for VAT is approved, the decision is issued with the box ticked as appropriate, for the taxable persons who requested the registration of for VAT purposes, according to art. 316 para. 1 letter or c of the Tax Code. The VAT registration is valid from the date the decision approving the registration was comunicated.
In case of rejection of the VAT registration the decision is issued with the appropriate box ticked, indicating the reasons of fact and law under which was denied the request for registration for VAT purposes.
After the communication of the decision approving the registration, the specialized department will operate immediately, in the taxpayers register the VAT registration.