The law regarding VAT registration has brought new updates since 2017 regarding new criteria for evaluating fiscal risks for registration or cancellation of VAT certificates. All new criteria must be met in order to approve the evaluation of fiscal risks for imposable individuals who request added value taxation registration.
ANAF considers that the new indicators are very important in the evaluation and if they are not met, it represents a fiscal risk. Therefore, the companies that want (choose) or are obliged to register for VAT purposes, if they exceed the fiscal value limit, must submit all requested documents in order to obtain the VAT number. No matter the situation, the necessary documents are mostly the same in both cases:
- 010 form in 2 original copies
- 099 form for VAT purposes – original
- An affidavit regarding the associates and administrators not having committed any crimes in original
- An affidavit written and signed by the administrator to state that the company is or isn’t developing any economic activities at the headquarters or outside them – in original
- Am affidavit to state that the associates and administrators meet the requested conditions
- For the associates or administrators that are not Romanian residents, a copy of the documents attesting they rights to stay in the country
- A copy of the documents that show the last 12 months incomes for administrators as individuals (if necessary, Romanian authorized translation)
- Copy of the bank statement
- A copy of the document that attest the legal existence of juridical person associates (from ONRC or the equivalent for foreigners – authorized translation)
- Work contract for other employee (except accountant or economic director) in copy
- Work contract for accountant or accounting company – in copy
- Detailed certified statement from ONRC in original
- Legal documents for ownership of the space used as headquarters and secondary offices (for more than a year) in copy
- Verification scale for the last month and year (if the case) in original
- Registration certificate from ONRC
- Copy of the ID of the empowered person
- Empowerment to submit the request for VAT registration in original
- Paying debts to the state budget, if the case, before obtaining the VAT number
On the other hand, companies that have exceeded the limit of 300.000 lei, will need to submit fewer documents in order to register for VAT purposes, but in both cases, all copies must me stamped, signed and certified according to original documents, and inserted in a rail file.
For more information do not hesitate to contact our law firm Darie, Manea and associates to help you. We offer free consultation for VAT purposes registration.
by Cristian Darie