Starting with February 1st, 2019, taxable persons opting for the registration for VAT purposes have the obligation to submit the Affidavit for the registration for VAT purposes. The Affidavitshould be filled in with the assistance program available on NAFA website and is submitted with the PDF file, signed with a qualified digital certificate, by remote electronic means of transmission. TheAffidavit with handwritten signatures of the administrators and associates of the taxable person will be scanned, archived in a ZIP file and attached to the PDF file. An associate is a person or entity, set up under the Companies Law no. 31/1990, with subsequent amendments, whose participation in the share capital is ≥ 25%.
The Affidavit covers the following aspects:
- no to have been a participant (associate, shareholder, administrator, holder, member) in a taxable person where it has been completed the insolvency/ bankruptcy procedure in the last 5 concluded tax years, whose main outstanding tax obligations, at the date of the conclusion of the procedure, are higher than RON 50,000;
- not to have been a participant in a taxable person declared fiscal inactive in the last five fiscal years, without being reactivated;
- not to have been a participant in a taxable person for which the VAT registration has been canceled (fiscal records or did not submit returns for 6 months / 2 quarters) in the last 5 concluded tax years;
- the outstanding tax liabilities made by the taxable persons in which it is a participant are not greater than RON 50.000;
- he does not currently have crimes and/ or deeds recorded in the fiscal records as a natural person or for the taxable person in which he is a participant;
- the person empowered to carry out operations on the bank accounts of the taxable person has the capacity of administrator or associate of the taxable person;
- has a person designated for the provision of accounting services (employee or contract service providers).
When registering for VAT purposes by option, the taxable person has the obligation, in addition to the mentions form 010 to also attach the proof of submission of the Affidavit of the associates and administrators. The Affidavit will be submitted without errors only for low and medium fiscal risk taxpayers. The Decision approving the VAT registration request will be issued on the day of the submission of the application.
Within 15 days of the date of the submission of the request for the registration for VAT purposes, the evaluation compartment verifies the data from the affidavit. If the information entered in the affidavit do not correspond to the data available in the tax authorities’ records, then the department sends an address to the General Anti-Fraud Directorate showing the resulting issues, in order to dispose of the necessary measures.
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