Form 088 has been removed

1057

ANAF Order no 605/2017 on establishment of the criteria for VAT registration was published in the Official Gazette no. 93/01.02.2017.

Cancellation of the registration for VAT purposes is the date the decision to cancel the registration of VAT by the tax authority, where the taxpayer does not justify the intent and ability to carry out economic activity.

Persons who have applied for registration for VAT purposes by filing Form 088 will apply the procedure in force at the time of the request. Persons who have not filed Form 088 will apply the new procedure.

Persons who will apply for registration for VAT purposes as a result of exceeding the threshold of 220,000 lei have to submit to the tax authorities request for registration for VAT purposes.

Those who do not exceed the threshold and want to optionally register for VAT will submit a statement for mentions.

 

Criteria for conditioning the registration for VAT purposes

The taxable person is not in a position not to carry out economic activities in the headquarters and / or secondary offices or beyond.

Administrators and / or associates seeking registration for VAT purposes are not listed with offences in tax record.

Assessment, based on the analysis made by the tax authorities, of the intent and ability to carry out economic activities involving taxable operations. Following the assessment the taxable persons are classified into three risk groups: high, medium and low.

Applications meeting the criteria for registration for VAT purposes are subjected to analysis which aims to assess intent and ability of taxpayers to perform economic activities. After the analysis a decision approving / rejecting registration for VAT purposes is issued.

If the evaluation criteria are partially met, the legal representative of the company is invited to the tax authority office to present the requested documents and to justify the intent and ability to perform economic activities.

Settlement the request registration for VAT purposes shall be finalized by the decision to approve / reject the registration of VAT, within 45 days, and if it is rejected may appeal within 45 days from the communication of the decision.