A) Eligibility criteria for VAT registrations

The Order of the National Agency for Fiscal Administration President no. 17/2015 regarding the eligibility criteria for VAT registration was published in the Official Gazette of Romania, Part I, no. 16 on the 9th of January 2015.

The changes introduced through this Order, are the following:

  • the existence of a headquarters and the evaluation criteria in the appendix of the VAT registration request shall no longer represent criteria on which the VAT registration depends;
  • the taxpayer must file an affidavit (Form 088), approved by Order of the President of the National Agency for Fiscal Administration;
  • if the taxpayer does not provide correctly and completely the information requested and does not clarify his intent and capacity to develop operations that need VAT registration, the competent tax authority shall transmit the VAT registration request to the Antifraud Regional Direction;
  • if the evaluation criteria is partially accomplished, the legal representative of the taxpayer shall be invited to present himself to the headquarters of the tax authorities;
All these amendments to the VAT registration procedure are compulsory starting with the 1st of February 2015.

B) Calculation of the VAT output

L’Ordre du Ministère des Finances n° 1820/2014 sur l’approbation de la Décision n° 6/2014 de la Commission Fiscal Centrale concernant l’application de la TVA sur le prix des biens et services a été publié dans le Moniteur Officiel n° 20 le 12 Janvier 2015.

The Order of the Finance Ministry no. 1820/2014 on the approval of the Decision no. 6/2014 of the Central Fiscal Commission regarding the application of the VAT to the price of goods and services has been published in the Official Gazette no. 20, on the 12th of January 2015.

Through this Order it has been established that if the parties have not decided on the calculation of the VAT regarding the value of the operation, the supplier or the provider is obliged to pay the VAT, having no possibility to recover the output VAT from the purchaser, case in which the price is considered to have already included VAT.

C) Amendment of fiscal vector regarding VAT

The Order no. 19/2015 of the National Agency for Fiscal Administration President, that amends and supplements the Order no. 3.331/2013 of the President of the National Agency for Fiscal Administration on the approval of the procedure for the amendment, by default, of the taxpayer VAT status was published in the Official Gazette no. 19 on the 12th January 2015.

The Order refers to legal persons, VAT registered, who will lose this quality if the participants to the company have mentioned infractions in their records regarding the regulations of economic, financial accounting and tax law.

The National Agency for Fiscal Administration has the right to cancel, by default, the Tax Registration Code:

  • when these people have committed economic crimes and the procedure is detailed by the legal form of the companies;
  • when there are mentions at the Trade Registry relative to the changing of the Associates or of the Directors, if the legal entity does not justify the intent and the capacity to develop economic activity.