Order no 19/2015 amending ANAF Order no. 3.331 / 2013 approving the Procedure for amendment by default of the fiscal vector regarding VAT, as well as the model and content of certain forms, was published into Official Gazette no 19/12.01.2015.
Registration code for VAT purposes may cancelled if:
– administrators and / or taxable person itself, for stock companies which have criminal offences in their fiscal record;
– major associates or, where appropriate, the sole associate and/or administrators and/or taxable person itself, for other companies (i.e. SRL) which have criminal offences in their fiscal record;
Cancellation of the registration for VAT purposes of taxpayers by default is performed from the communication date of the decision to cancel the registration for VAT purposes if the taxpayer does not justify the intention and ability to conduct economic activity.
If it is not justified the intention and the ability to conduct economic activity, the procedure for cancellation of the VAT registration by default is also applicable for taxpayers which:
– have recorded ammendments to the Trade Registry regarding the change of registered office;
– have recorded ammendments to Trade Registry regarding the changing of associates and/or administrators;
Order comes into force starting on 1 February 2015.