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OFFICIAL GAZETTE 282/21.04 - Order no. 1977/2011 issued on 15.04.2011 amending and supplementing ANAF Order no. 1.786/2010 for the approval of Procedure for amending, by default, the fiscal vector on the VAT tax, as well as of the model and content of some forms

According to the amendments, record by default, for VAT purposes of a taxable person shall be considered valid starting with:

a) the first day of the month following the month when the taxpayer was informed on the decision on registration by default, for VAT purposes, for situations other than those mentioned in letters b) and c);

 b) the date of reactivation of the taxpayers declared inactive by order of President of A.N.A.F;

 c) date of registration with the trade register of the reference to resume activity, as appropriate.

 

Previously, for the taxpayers stipulated under letters b) and c) the date of registration by default was considered the 1st of the month following the month in which they are communicated the decision on registration.

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