VAT Registration Romania

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The VAT registration in Romania remains under a simplified form, with the possibility of presenting the VAT registration on the same day with the set up of the company with the Trade Register, provided that none of the cancellation conditions are applicable.

This new methodology for VAT registration in Romania was published in the Official Gazette no. 182 / 23.02.2021. The Order no. 239/2021 for the approval of the VAT Registration Romania pprocedure, according to the provisions of art. 316 para. (1) lit. a), b) or c) of Law no. 227/2015 regarding the Romanian Fiscal Code, is in force since February 23, 2021.

We would like to mention that this VAT registration Romania procedure was published because of the elimination in 2020, by Government Emergency Ordinance no. 69/2020, of the condition regarding the fulfillment of mandatory risk assessment as a criterion for obtaining the VAT registration code.

Through the new provisions at point 88 par. (1) letters c) and d) of Title VII of the Methodological Norms, the date from which the VAT registration on the Romanian territory is considered valid for, certain categories of taxable persons is modified, as follows:

1. in the case of taxable persons requesting VAT registration in Romania according to art. 316 paragraph (1) letter a) of the Romanian Fiscal Code, respectively before carrying out operations (before the legal establishment to the Romanian Trade Register), regardless of whether declares that it is to achieve a turnover lower or exceeding the exemption threshold (300.000 RON), the VAT registration is considered valid starting with the date of communication of the registration certificate for VAT purposes in Romania (point 88 paragraph (1) letter d ) from Title VII of the Methodological Norms).

What are the actual steps, and how this VAT registration Romania translates into practice, for a SRL (LLC) that is not yet legally registered at by the Romanian Trade Register:

    • The taxpayer, through Advice Accounting, will submit the form 098 (because the registration is requested together with the establishment at the Trade Register). In this situation, the application for VAT registration purposes is submitted to the competent Fiscal Administration in Romania on the same day as the submission to the trade register office of the application for company incorporation on the Romanian territory;
    • The National Agency for Fiscal Administration in Romania verifies the existence of the facts registered in the fiscal record with the occasion of the company incorporation, the presentation of the fiscal record certificate being mandatory at the company establishment in Romania (according to the provisions of art. 8 paragraph (1) of the Government Ordinance no. 39/2015 on the fiscal record);
    • The Fiscal Administration is performing the verification of the VAT registration application after receiving the information regarding the registration in the trade register of the SRL (LLC) on the Romanian territory.

2. in the case of taxable person requesting VAT registration in Romania according to art. 316 paragraph (1) letter c) of the Fiscal Code, respectively who, after establishment, opt for VAT registration in Romania, although the turnover achieved during a calendar year is lower than the exemption threshold, the registration for VAT purposes is considered valid starting with the first day of the month following the month in which the taxable person requests the registration (point 88 paragraph (1) letter c) of Title VII of Methodological norms.

In practice, this VAT registration methodology presumes for a Romanian SRL (LLC) the following:

  1. The taxable person, represented through POA by Advice Accounting is requesting the VAT registration Romania after the incorporation of the LLC at the Trade Register, by submitting to the competent fiscal administration the form 010, having completed the column “Data on the fiscal vector, section” Tax on added value ”;
  2. After receiving the request / statement, the specialized department analyses the information contained in the request / statement and, as the case may be, in the submitted documentation and verifies their completeness and correctness;

The specialized department draws up the Certificate of registration for VAT purposes, having written the date of registration and the registration code for VAT purposes assigned