The procedure regarding the online communication between ANAF and individuals
Order no 1154/2014 regarding the Procedure for communication by electronic means between the National Agency for Fiscal Administration (ANAF) and individuals was published into Official Gazette no 646/02.09.2014
Main provisions:
Procedure for communicating by electronic means between ANAF and individuals include:
a) electronic identification of individuals in the online environment;
b) communicating the information and documents using “Clouding” and “Tax Newsletter” Services;
c) communication conditions
By 31 December 2014, the Order applies only to applicants with tax residence in Bucharest and Ilfov county.
Communication using “Clouding” service
“Clouding” service consists of providing to individuals a “virtual space” located on MFP / ANAF servers through which online communication of information (applications, documents) is made between ANAF and the individual in relation to their own tax record thereof.
Accessing “Clouding” service is optional.
Communication using “Tax Newsletter” service
“Tax Newsletter” service consists in providing individuals with fiscal public information, to guide in fulfilling their tax obligations.
Electronic devices for identification of individuals in online environment
Individuals carrying out economic activities independently or liberal professions are identified online with qualified digital certificates only for tax liabilities for which they are identified using fiscal registration code.
For other tax liabilities of individuals mentioned above and the other phisical persons are identified by any of the following methods:
a) qualified digital certificates;
b) credentials of type username / password.
Individuals who hold a qualified digital certificate issued by certificatified providers, accredited under the Law no. 455/2001 regarding electronic signature, must submit a request to use a qualified digital certificate by submitting the form “Confirmation document” existing on MFP-ANAF server.
Confirmation of the registration of qualified digital certificate on MFP-ANAF server is sent by email to the address provided by the individual in the form “Confirmation document”.
Individual may waive to use the qualified digital certificate to register in the online environment by submitting “Request for waiver”.
Taxpayers who choose to identify on MFP-ANAF server using credentials of type username/password authentication codes must file an Application for registration. This application includes mandatory information and optional information.
Individual decides how to check the data provided in the application by choosing one of the following options:
a) approval in the online environment, in which case the individual must provide a personal tax information
b) approval at the counter.
After completing the application and verification of data, MFP / ANAF records the request and assigns an online registration number.
Order details the documents and information that can be communicated using “Clouding” services including:
– tax returns;
– request for information about social security contributions reported by employers;
– tax decisions;
– notifications;
– Tax record certificate, income certificate etc.
Related to “Tax Newsletter ” services, individuals need to choose the categories of information to be requested, namely: the timetable of tax liabilities, legislative updates, tax guides, press releases.
Order enters into force on 2 September 2014.
