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Registration in the Intra-Community Operators Register

What is the Intra-Community Operators Register and what is the law governing the obligation of registration in the mentioned register?

The Intra-Community Operators Register is founded and organized under A.N.A.F. (National Agency for Fiscal Administration). This Register includes all taxable and non-taxable legal persons performing intra-community transactions. The obligation to register, as well as the means for registration and the causes for deregistration are governed by the provisions of the new Tax Code in art. 329.

What are the operations that require the registration in the Intra-Community Operators Register?

According to the provisions of the New Tax Code mentioned above, these operations refer to:

◦ intra-Community supply of goods that take place on Romanian territory and which are exempt from tax under the terms of the New Tax Code provisions in this area;

◦ subsequent supply of goods made within a triangular operation, as provided by the new Fiscal Code, performed in the Member State of the arrival of goods and which are declared as intra-Community supplies of cod T in Romania;

◦ intra-Community supply of services, namely services for which the provisions of Art. 278 par. (2) the new Fiscal Code apply, carried out by taxable persons established in Romania, for the benefit of taxable persons not established in Romania, but established in the European Union, others than those exempted from VAT in the Member State where they are taxable;

◦ intra-Community acquisitions of taxable goods which take place in Romania according to art. 276 of the new Fiscal Code;

◦ intra-Community acquisitions of services, namely those for which the provisions of Art. 278 par. (2) the new Fiscal Code apply, carried out for the benefit of taxable persons established in Romania, including non-taxable legal persons registered for VAT, by taxable persons not established in Romania, but established in the European Union, and for which the beneficiary is required to pay tax according to art. 307 par. (2) of the new Fiscal Code.

What are the conditions under which legal persons hold the legal obligation to register in the Intra-Community Operators Register?

Taxable and non-taxable legal persons, at the date of the the request of registration for VAT purposes, must request the competent fiscal body the registration in the Intra-Community Operators Register of they intend to perform one or more intra-community operations.

Persons who are already registered for VAT purposes must apply for registration in the Intra-Community Operators Register if they intend to perform one or more intra-community transactions, but before conducting any of these operations.

How can a legal person register in the Intra-Community Operators Register?

In order to register, taxable and non-taxable legal entities must submit a request for registration, alongside other proving documents, to the competent tax authorities. Taxable persons, excluding joint stock companies and administrators, must present the criminal record of the associates.

If the legal person already registered for VAT purposes, but wants to register in the Intra-Community Operators Register, the tax authorities will check that the legal person does not hold as associate or manager a person against whom criminal action has been set in motion or who has criminal offenses in regards to the intra-community operations provided by the Tax Code registered in their criminal record.

The registration in the Intra-Community Operators Register takes effect from the date of the communication of the competent authority’s decision.

Are there certain factors that prevent ethe registration in the mentioned Register?

Yes. According to the New Tax Code, the following persons can not be registered in the Intra-Community Operators Register:

◦ taxable and non-taxable legal persons not registered for VAT purposes;

◦ taxable persons who hold as associate or manager a person against whom criminal action has been set in motion or who has criminal offenses in regards to the intra-community operations provided by the Tax Code registered in their criminal record.

Persons not listed in the mentioned Register don’t have a valid VAT code for intra-Community transactions, even if they are registered for VAT purposes.

The team of lawyers within the Darie, Manea & Associates law firm have extensive experience in tax law and commercial law. Do not hesitate to contact us for specialized legal advice regarding the registration of a legal entity in the Intra-Community Operators Register.

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