This procedure applies:
to register the VAT taxable persons who had to register (either due to overruns exemption or intra-Community acquisitions or for intra-Community services) and have not applied for registration;
to cancel the registration for the VAT taxable persons listed in the inactive taxpayers and those in a temporary inactivity, registered with the The Trade Register;
to cancel registration for intra-Community acquisitions, for VAT purposes, according to art. 1531 of the Fiscal Code, when a person is registered under art. 153 of the Fiscal Code;
to cancel the VAT registration of the person who was not obliged to register or not entitled to apply for registration.
The ex officio cancellation of the registration of the VAT taxable persons existed on the list of taxpayers who are in temporary inactivity, registered in the Trade Registery is made by tax authorities in whose administration these taxpayers are, based on lists provided by ONRC. The fiscal authorities shall draw up a decision regarding the cancellation of registration for VAT purposes, which communicates to the taxpayer as standard communication procedures stipulated in the Fiscal Code and can be appealed by the taxpayer within 30 days from the communication. Date of cancellation of registration for VAT purposes of the taxpayer is the first day of the month following the month in which he declared a state of temporary inactivity, registered in the Trade Register. The certificate of registration for VAT purposes is cancelled on the same date.
Important! Cancellation of registration for VAT purposes means that the entire period of inactivity submitted to the Trade Register, taxpayers will not have the right to deduct VAT on purchases made during this period and those who have tangible fixed assets, other than those which are considered capital goods in terms of the Fiscal Code and are not fully amortized are obliged to make adjustments to the VAT deducted for the remaining amount outstanding.
For taxpayers enlisted as inactive taxpayers for tax purposes, the procedure for cancellation of the registration for VAT purposes shall commence within 5 working days from the effective date of the Order by which the taxpayer was declared inactive and requires the same steps as the taxpayers suspended from the Trade Register.
Ex officio, the cancellation date of the registration for VAT purposes is the first day of the month following the month in which the ANAF president’s order stipulating that the taxpayer was declared inactive takes effect.
Corporate taxpayers or other entities without legal personality are declared inactive for tax purposes, according to the Fiscal Procedure Code, if they meet one of the following conditions:
fail to comply during a calendar quarter, any declaration under obligation by law;
they avoid the authorities inspection by declaring identification data of their headquartert that do not allow identification from the fiscal authorities;
Tax authorities found that they do not work at the stated headquarted or tax residence.
As an exception, the insolvent taxpayers or taxpayers for which a winding up order was pronounced or passed will not be declared inactive.
Taxpayers declared inactive due to a material error keeps the quality of taxable person registered for VAT purposes, including the period between the date of registration on inactive taxpayers and its elimination from the list. Under this procedure, those taxpayers will be issued new certificates of registration for VAT purposes and the initial registration date from the previous certificates will be maintained on.
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