Amendments regarding the annulment by default of the VAT registration

Amendments regarding the annulment by default of the VAT registration

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30 October 2013

The National Agency for Fiscal Administration Order no. 3.331/2013 for the approval of the Procedure for the amendment, by default, of the fiscal array in respect of VAT, as well as the approval of the form and content of certain forms („the Order”) was published on 25 October 2013.
The main amendment brought by the Order is the following:

• The tax authorities will cancel the VAT registration of companies covered by the Law no. 31/1990, whose shareholders have enrolled in their fiscal record offences or deeds that trigger the joint liability with debtors declared bankrupt or insolvent, only where the shareholders concerned have the status of majority or sole shareholder.

 

[Source: Official Gazette of Romania no. 658/25.10.2013]

For more information, please contact Mihaela Mitroi, Ionut Simion and Daniel Anghel.

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