Romania: New procedure for VAT registration
ANAF Order no. 167/2019 published in Official Gazette no. 80/31.01.2019 regulates a new, simplified procedure for the VAT registration of Romanian companies
Starting on 1 February 2019, the Order significantly simplifies the procedure for VAT registration and allows Romanian companies to obtain the VAT number on the day they submit the VAT registration application, eliminating the existing hearing procedure.
The VAT registration number is issued based on an affidavit from the administrators and shareholders of the Romanian company. The affidavit must be submitted both electronically and on paper, the latter with the handwritten signatures of the administrators and shareholders.
However, it must be noted that the affidavit states that the Romanian company and its administrators/shareholders have fulfilled the same conditions required by the existing procedure, such as: carrying out economic activities at the company's headquarters, no management of/shareholding in other Romanian companies that have fiscal debts or a rescinded VAT number, no offences and/or acts in the fiscal record, etc.
At the same time, within 15 days of granting the VAT number, the Romanian tax authorities verify whether the information declared in the affidavit is correct and in line with the information held by them.
If any irregularities are found during the verification procedure, the Romanian tax authorities send an address to the General Directorate of Tax Anti-Fraud with a view to take the necessary measures. Although it is not expressly mentioned in the Order, the possibility exists that this government office could cancel the recently issued VAT number.