According to the Order, the taxpayers / payers declared inactive will have the VAT registration cancel by default, starting with communication of the decision of declaring the inactivity. Taxable persons who had canceled the registration for VAT due to their declaration of tax inactivity, at the reactivation will request the registration for VAT to the competent tax authorities. VAT registration is deemed valid from the date of communication of the Decision for registration for VAT purposes.

The taxpayers declared inactive according to the procedure applicable before the entry into force of this Order retain this quality, until fulfillment of the conditions of reactivation provided by law.

In the records of inactive taxpayers, according to Art. 92 paragraph (1) a) of the Fiscal Procedure Code, are registered taxpayers legal entities or other entities without legal personality which do not fulfill for a calendar quarter, no declarative obligation provided by law.

Declaring as inactive the taxpayers in the situation described above can not be done before the deadline of 15 days from the taxpayer’s information on exceeding the legal deadline for submission of tax declaration, according to the Fiscal Procedure Code.

In the records of inactive taxpayers, according to Art. 92 paragraph (1) d) to g) of the Fiscal Procedure Code, are registered taxpayers legal entities or other entities without legal personality that are in the following situations:

– Temporary inactivity registered in the trade register;

– Functioning duration of the company has expired;

– The company has no statutory bodies;

– The duration of the space representing headquarters is expired

For the purposes of this procedure, by statement obligation is understood the obligation of submitting the following forms: 100 “Statement regarding the payment obligations to the state budget”; 112 “Statement regarding the payment obligations of social contributions, income tax and nominal record of insured persons”; 101 “Income Tax Statement”; 300 “Return of VAT”; 301 “Special return on value-added tax”; 390 VIES “Review Statement regarding deliveries / acquisitions / intra-Community supplies of goods”; 394 “Informative statement regarding deliveries / supplies and acquisitions carried out in the national territory”.

There are not registered in the records of inactive taxpayers those taxpayers who, following the notifications sent by the central tax authority submit the tax returns for the reporting period, until the expiration of the 15 days term provided in the notification content.

The decision of declaring the inactivity is effective against third parties from the day following the registration in the Register of inactive / reactivated taxpayers.

Also in order to be declared inactive, under this procedure, the taxpayers legal entities or any entity without legal personality should be in the following situations:

a)     hide from the checks carried out by the central tax authority by declaring identification data of the fiscal domicile tax body which do not allow for the tax body its identification;

b)    the central fiscal authority finds that the company does not function at the tax domicile declared;

c)     temporary inactivity registered at the Trade Register;

d)    Functioning duration of the company has expired;

e)     The company has no statutory bodies;

f)     The ownership of office space for the headquarters is expired.