Tax Flash No. 4/2019

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Order no. 167/2019 for the amendment of Order no. 2856/2017 regarding the VAT registration procedure, was published in the Official Gazette no. 80/2019

Starting 1st February 2019, the optional VAT registration procedure, provided by art. 316, para. (1), let. c) of Law no. 227/2015 regarding the Fiscal Code – when the turnover is below the Ron 300.000 threshold – can be performed through the electronic submission of an Affidavit and the submission of Form 010 in hard copy to the tax authority.

The Affidavit contains the same criteria considered for the VAT registration – the premises, the criminal record of shareholders/administrators, the accountancy, etc.

The VAT registration decision will be issued on the same day it was requested, and the tax authorities will verify the information provided in the Sworn Statement within 15 days as of the request.

If the information declared in the Sworn Statement does not match the data available in the records of the tax authority, the Anti-fraud Directorate General will be sent a notification in this respect.

The standard VAT registration procedure is still valid and will be applicable in case the electronic Affidavit will not be submitted.

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