Tax Flash No. 11/2012

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Order 700/2012 for the approval of the procedure for amending by default the fiscal vector regarding VAT and of the template and content of certain forms was published in Official Gazette 356/2012

The Order approves the template and content of the forms on registration, by default, for VAT purposes and respectively the cancellation by default, of the VAT registration.

Furthermore, the present Order approves the procedure for amending by default the fiscal vector regarding VAT for the cases provided by the Fiscal Code for the registration, by default, for VAT purposes / cancellation by default of the VAT registration, thus repealing Order 1786/2010.

Also, the Order mentions the terms from which the registration by default for VAT purposes /the cancellation by default of the registration for VAT purposes is considered to be valid, depending on the specific case of the taxable person.

The Order entered into force on 25 May 2012.

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