Organization of large taxpayer administration: OPANAF 1721/2021 | List of major taxpayers as of 1 January 2022: OPANAF 1782/2021

05 Nov 2021

The takeaway

A new list of 3,364 large taxpayers, to be administered by the General Directorate for the Administration of Large Taxpayers (DGAMC) as of 2022, has been finalised and published on the National Agency for Fiscal Administration (ANAF) website. The list was formed based on the selection/reclassification criteria previously provided by OPANAF no. 1721/2021 as published in the Official Gazette on 3 November 2021. The list is relevant for establishing the start date for mandatory SAF-T reporting and for preparing transfer pricing files.

In detail

President of the National Agency for Fiscal Administration Order no. 1721/2021 (Order no. 1721/2021) reviewed the selection criteria provided by the President of the National Agency for Fiscal Administration Order no. 3609/2016 on the organisation of large taxpayer administration.

Thus, were excluded those taxpayers which were no longer engaged in economic activity (due insolvency, inactivity or having their activity suspended at the Trade Register, etc.) or those who were previously selected on the basis of fiscal representation (non-resident taxpayers with such representation were excluded from the category of large taxpayers) tax in Romania by a large taxpayer and direct participation (taxpayers who own a large taxpayer or are owned by a large taxpayer, in a proportion of at least 50%).

The large taxpayer list was compiled according to the basic criterion (meeting the value added criterion according to certain economic indicators), specific criteria (depending on the activity carried out or being part of a VAT tax group that includes a large taxpayer member) and the continuity criterion (delisted after three consecutive years of non-fulfilment of the basic criterion or of some specific rules).

Under OPANAF Order no. 1782/2021, 2,897 eligible taxpayers were selected based on the basic criterion, 70 on the specific criterion of activity and 91 as part of a single tax group that includes a large taxpayer. Another 306 current large taxpayers were selected based on the continuity criterion.

According to Order no. 1721/2021, the list of large taxpayers is to be updated annually by 10 December, based on selection criteria and specific rules, and be published on the ANAF website.

Sources:

[President of the National Agency for Fiscal Administration Order no. 1721/2021 on the organisation of large taxpayer administration published in the Official Gazette no. 1051 dated 3 November 2021]

[President of the National Agency for Fiscal Administration Order no. 1782/2021 for the approval of the number of large taxpayers and the list of large taxpayers, published on the ANAF website on 4 November 2021]

 

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