A new ordinance was adopted that brings new amendments and completions regarding the
Fiscal Procedure Code and the regulation of new fiscal measures.
The natural persons who carry out economic activities independently or exercise free
professions, according to the law, the competence for the administration of the fiscal
obligations due to them as a result of exercising the profession or carrying out the activity
belongs to the territorial fiscal body within A.N.A.F.
The taxpayer has the obligation to submit to the central fiscal body a declaration containing
information from the accounting and fiscal records, hereinafter referred to as the standard
fiscal control file. It is submitted in electronic format.
The value added tax requested for reimbursement through the returns with the negative
amount of VAT with reimbursement option, submitted within the legal term of submission, is
reimbursed by the central fiscal body, with the subsequent performance of the fiscal
inspection.
The issuance of the fiscal attestation certificate is made within 5 working days from the
moment of registering the application.
