Declaring inactive contributors shall be done starting with the date when the order of the A.N.A.F. president regarding the approval of the list with contributors declared inactive comes into force.
Caution, according to the modifications, the Order regarding the declaration of inactive contributors comes into force within 15 days since the date when it is displayed at the A.N.A.F. headquarters and published on the A.N.A.F. webpage, under the public information – Information regarding economic agents section, without being necessary to be published in the Official Gazette as was previously required.
Starting with the first day of the following month when the order comes into force, the VAT registration of taxable persons contained in the list shall be cancelled ex officio.
The list of contributors declared inactive, according to the Fiscal procedure code, contains legal person contributors or any other entities without legal person quality, who cumulatively meet the following criteria:
they were not granted, upon request, by the competent fiscal body, any measure regarding the fulfilment of declarative fiscal obligations (derogatory regime).
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