The registration upon request for VAT purposes, as well as the cancellation ex officio of
the registration for VAT purposes of taxable persons which present a high fiscal risk, is
performed by the department with attributions in the field of fiscal registration within the
competent fiscal body.
The procedure applies to taxable persons, companies with the headquarters of economic
activity in Romania, established on the basis of company law, subject to registration with the
Trade Registry, which requests registration for VAT purposes according to art. 316 para. 12 lit.
e) of the Fiscal Code, and had the registration for VAT purposes canceled, based upon the
procedure for assessing the intention and capacity to carry out economic activities in the
scope of VAT, respectively had the registration for VAT purposes canceled based on the
procedure of VAT fiscal risk assessment.
The fiscal body cancels, ex officio, the registration for VAT purposes if the taxable person, a
company with the headquarters of the activity in Romania, presents a high fiscal risk.
The criteria for the fiscal risk assessment assigned a negative score, and the final score that
determines the level of fiscal risk is calculated by summing the scores related to each risk
criterion to which 100 points are added.
The taxable person has a high fiscal risk if the score obtained is less than 51 points.
