Changes regarding the VAT registration procedure

  1. Taxpayers are no longer required to submit the Statement 088 on the intention and capacity to carry out operations requiring VAT registration;
  2. The default cancellation of the VAT registration for taxpayers that cannot justify their intention and capacity to carry out operations requiring VAT registration is applicable only to taxpayers considered posing a fiscal risk.
  3. The Fiscal Authority cannot reject an application for VAT registration before first allowing the taxpayer to dispute the decision within 45 days from the date that it was communicated to the taxpayer.
  4. The criteria for the VAT registration remain unchanged, namely:
  5. The taxpayer must carry out economic activities;
  6. The administrators/shareholders of the company requesting the VAT registration must not have a criminal record;
  7. The Fiscal Authority must agree that the taxpayer has the intention and capacity to carry out operations in the VAT scope.

Your Tax Representative

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Raluca Tutu

  • Practice Leader

Raluca is a certified tax consultant and focuses on VAT, indirect and international tax advice, acting as lead tax counsel on various tax mandates for the company’s clients.

She holds a BA in Finance and Capital Markets from the Academy of Economic Studies in Bucharest and an LLM in International Tax from the Institute for Austrian and International Tax Law of Vienna University of Economics and Business. Raluca regularly publishes and contributes with tax related articles and expert views to various media channels. Raluca is author of the book “Value Added Tax, from Theory to Practice”, Published in December 2012 and she is the exclusive member for Romania of the European VAT Club.