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- the existence of a headquarters and the evaluation criteria in the appendix of the VAT registration request shall no longer represent criteria on which the VAT registration depends;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;
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.
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.