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.
Investors who are interested in registration can reach out to our Romanian lawyers.
According to the provisions of the New Tax Code mentioned above, these operations refer to the following listed below by our lawyers in Romania:
The tax experts at our law firm in Romania can provide more details about these operations.
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. Our Romanian lawyers can help those interested comply with this step.
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. Our lawyers in Romania can provide complete details about teh requested documents.
The registration in the Intra-Community Operators Register takes effect from the date of the communication of the competent authority’s decision.
Yes. According to the New Tax Code, the following persons listed below by our attorneys in Romania 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 our Romanian law firm for specialized legal advice regarding the registration of a legal entity in the Intra-Community Operators Register.