ANAF has published a draft amendment of the criteria for VAT registration.
The project proposes the following:
– the compartment with responsibilities in evaluating the intention and the capacity in performing economic activities may reject the application for VAT purposes, in the event that the legal representative of the taxpayer does not provide in a correct and complete way the data and information required and does not clarify the intention and capacity of the taxable person, and if this is his first application for VAT registration and / or the tax representative was not / is not subject of a tax legal report, directly or through the companies in which he is an associate and / or administrator.
– the deadline for issuing the decision regarding the approval / rejection of VAT registration purposes is extended from one working day to 3 working days from the date of submitting the full documentation, in case the proposal to approve / reject belongs to the compartment with attributions in evaluating the intention and capacity to perform economic activities
The conditions regarding the registration for VAT purposes and the cancellation of the registration for VAT purposes were amended by GEO no.80 / 2014. Subsequently, for the application of these provisions, ANAF’s President Order no.17 / 2015 on establishing the criteria for conditioning the VAT registration purposes was issued.
Based on these criteria, the tax authorities determine if the taxable person justifies the intent and has the capacity to perform economic activities in order to be registered for VAT purposes.
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