The VAT number in Romania is an alphanumeric code constituting the fiscal identifier of a set up company on the Romanian territory. It can be based on “RO” + Unique identification code.
The VAT number will in fact be the same with the Unique identification code, the only difference being the RO in front of this code.
The company formation in Romania at the Trade Register will not automatically trigger the new SRL to be also registered for VAT purposes. For more details about the registration for a VAT number in Romania please visit our site section, where we walk you through the entire procedure.
This VAT number is an important attribute once the company becomes registered – through option or by exceeding the total income threshold – for all the transactions rendered by a company on the Romanian market, but also on the European one. Therefore, it is in the attribution of the company director to be certain that the company doesn’t meet any of the cancelation criteria for VAT number.
If the taxable person meets any of the below highlighted cancellation conditions, the tax authority will also issue the decision to cancel the registration for VAT purposes, from the date of registration. As a result, both the certificate of registration for VAT purposes and the decision to cancel this registration will be communicated to the taxable person.
Conditions for cancelling the VAT number according to article 316 par. 11 of the Romanian Fiscal Code:
- if the company is declared inactive according to the provisions of the Fiscal Procedure Code, the VAT code is cancelled from the date of declaration as inactive;
- if the shareholders / directors of the taxable person, or the taxable person themselves have registered in the fiscal record offenses and / or the facts provided in art. 4 para. (4) lit. a) of Government Ordinance no. 39/2015 regarding the fiscal record, from the date of communication of the annulment decision by the competent fiscal bodies. By exception, in the case of companies regulated by Law no. 31/1990, republished, with subsequent amendments and completions, it is ordered the cancellation of the registration of the person for VAT purposes if:
- the administrators and / or the taxable person himself, in the case of joint stock companies or limited partnerships, have registered in the fiscal record offenses and / or the facts provided in art. 4 para. (4) lit. a) of Government Ordinance no. 39/2015;
- the majority shareholders or the sole shareholder and / or the administrators and / or the taxable person itself, in the case of companies other than those mentioned in point 1, have registered in the fiscal record offenses and / or the facts provided in art. 4 para. (4) lit. a) of Government Ordinance no. 39/2015.
Situations that generate fiscal inactivity e.g., the cancelation of VAT number Romania
The SRL open in Romania is declared inactive if it is in one of the following situations:
- does not fulfill, during a calendar semester, any declaratory obligation provided by law;
- evades the controls performed by the central fiscal institution by declaring some identification data of the fiscal domicile that do not allow the fiscal body to identify it;
- temporary inactivity registered at the Trade Register;
- the duration of the company’s operation has expired;
- the company no longer has statutory bodies;
- the duration of the ownership of the space with the destination of the registered office has expired.
Reactivation conditions for VAT number Romania
To be reactivated, and the VAT number again valid, the SRL declared inactive must cumulatively meet the following conditions:
- to fulfill all the declaratory obligations provided by law – this condition is considered fulfilled even if the fiscal obligations have been established by decision by the fiscal institution;
- not to register outstanding fiscal obligations;
- the Fiscal Administration to ascertain that they operate at the fiscal domicile.