The order for approving the Registration Procedure for value added tax purposes was adopted,
according to the provisions of art. 316 para. 1 lit. a), b) or c) of Law no. 227/2015 regarding the
Fiscal Code.
The registration for VAT purposes of the taxable person requesting the registration for VAT
purposes according to art. 316 para. 1 lit. a) of the Fiscal Code is considered valid starting with
the date of communication of the registration certificate for VAT purposes.
The registration for VAT purposes of the taxable person requesting the registration for VAT
purposes according to art. 316 para. 1 lit. b) and c) of the Fiscal Code is considered valid starting
with the first day of the month following the month in which the taxable person requests the
registration.
The application / Declaration requesting the registration for VAT purposes is submitted to the
registry of the competent fiscal body or by mail, with confirmation of receipt, or through the
website of the National Agency for Fiscal Administration.
After issuing the registration certificate for VAT purposes, according to art. 316 para. 1 lit. b) or
c) of the Fiscal Code, the specialized department verifies if the taxable person is declared as
fiscal inactive, by decision issued by the competent fiscal body.
