
Considering the Order of the President of the National Agency for Fiscal Administration, the
taxable persons applying the VAT collection system will submit to the competent fiscal
administration bodies a notification stating that the turnover does not exceed the ceiling of
Lei 4,500,000 in the previous calendar year, respectively in the current year, compared to the
previous legislation which provided a turnover of Lei 2,500,000.
The notification is completed and submitted to the competent fiscal body, until the 20th of the
month prior to the beginning of the fiscal period from which the VAT collection system will
be applied.
The taxable persons who submitted the Notification (form 097) in time are registered in the
Register of taxable persons who apply the VAT collection system until the 1st of the fiscal
period following the one in which the notification was submitted. In the case of taxable
persons who have submitted the notification over time, they are not registered in the Register
of taxable persons who apply the VAT collection system.