Changes to VAT registration and cancellation procedures: OPANAF no. 347/2023
10 May 2023
The takeaway
President of the National Agency for Fiscal Administration Order (OPANAF no. 347/2023) has changed the registration procedure for value added tax (VAT) purposes. It also regulates cases where taxable persons for whom the registration procedure is applied ex officio fall within one of the situations of cancellation of registration for VAT purposes.
In detail
Registration for VAT purposes
OPANAF no. 347/2023 repealed form 098 − “Application for registration for VAT purposes”. Thus, taxpayers who request registration for VAT purposes together with company registration at the Trade Registry will have to complete the “Fiscal Registration Application” form approved by Joint Order no. 2509/5672/2022 of the president of the National Tax Administration Agency and the Minister of Justice. They will attach that form to the application for registration in the Trade Register. In other words, in this situation, it will no longer be necessary to submit a separate registration form for VAT purposes to the competent tax authorities.
Taxable persons requesting registration for VAT purposes according to art. 316 para. (1) lit. a) of the Fiscal Code, after registering the company at the Trade Registry, will submit the tax registration declaration to the competent tax authorities.
Taxable persons requesting registration for VAT purposes, according to art. 316 para. (1) lit. b) or c) of the Fiscal Code, will submit the declaration of mentions to the competent fiscal bodies.
2. Cancellation of VAT registration for ex officio registered taxable persons
If the competent fiscal bodies register ex officio a taxpayer for VAT purposes, they will cancel the registration for VAT purposes if the taxpayer is in one of the situations regarding the cancelling of registrations provided for in art. 316 para. (11) lit. a) or c) of the Fiscal Code.
Source: [President of the National Agency for Fiscal Administration Order no. 347/2023 for the changes of some normative acts regarding the registration/cancellation of registration for value added tax purposes, published in the Official Gazette no. 264 dated 30 March 2023]
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