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VAT Registration in Romania 2018

Updated on Sunday 17th June 2018

The VAT registration law has modified in 2017

This has brought new criteria selection for evaluating the fiscal risk in the case of registration and cancellation for VAT purposes on added value, for approving the procedure of evaluating the fiscal risk for imposable individuals that request registration for added value taxation.

These new regulations provide a new series of indicators that if not met from ANAF point of view, represents a fiscal risk.

So those companies that must (by exceeding the fiscal value limit) or those who want (by choice) to register of VAT purposes must prepare the necessary documents in order to obtain the VAT number.

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Neccesary documents for obtaining registration for VAT purposes by choice

  • The 010 form – statement of mentions for legal entities, 2 copies in original
  • Registration for VAT purposes form (099) – for requesting registration for VAT purposes according to art. 316 alin, (12), lit a) from the fiscal Code, in the case of re-registration for VAT purposes, as a result of cancellation of the VAT code by the fiscal authority, if the situation that lead to cancellation has ended – original
  • An affidavit written by the administrator of the company and each administrator of every juridical entity associate of the company, from which to result if the company develops or not economical activities at the headquarters, secondary offices or outside them – original
  • An affidavit from which to result that the administrators and associates have not committed any felonies and/or facts of the nature of those specified at art. 2 alin (2) from OG no. 39/2015, if they are not fiscally registered in Romania (non-residents) – original
  • An affidavit from which to result that administrators and associates meet certain conditions
  • Identification documents of the administrators and associates as individuals – Romanian authorized translation for foreigners – original
  • If it is the case – documents attesting the type of visa and the purpose for staying in Romania of the administrators and associates that are not residents – copy
  • Documents attesting the incomes of administrators as individuals for the past 12 months – Romanian authorized translation for foreigners – copy
  • For juridical persons associates, extracted from the Trade Register (or a similar document for non-resident associates) from which to result their legal existence in their country of origin – Romanian authorized translation – copy
  • Work contracts for another employee besides the economic director or accountant – copy
  • Bank statement – copy
  • Work contract for accounting services with an accounting company member of CECCAR or work accounting contract – copy
  • Legal documents attesting the legal ownership of the space/spaces that are used as headquarters or/and declared secondary offices, for a period longer than a year from submission date of the file for registration for VAT purposes by choice – copy
  • Detailed certified statement released by the Trade Registry Office according to the law, must be valid at the date of the request – original
  • Registration certificate and certified statements in short form released by the Trade Registry Office – copy
  • Verification scale for the last closed month and 31st  of December for the previous year (if the case) – original
  • Empowerment for submitting the request – original
  • Identification document for the empowered person – copy

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Moreover, if ANAF notices that associates juridical individuals have debts to state budget, they will request to pay off the debt before releasing the registration number for VAT purposes for the company.

Regarding the companies that have exceeded the 300,000 lei limit, they need fewer documents to submit for obtaining the registration for VAT purposes.

But, in both cases, all copies must be certified according to the original, signed, stamped and gathered in a file with rail.

For more information do not hesitate to contact our law firm Darie, Manea and associates to help you. We offer free consultation for VAT purposes registration.

If you are interested in the older version of this article, please follow How to Register the VAT number in Romania.

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