VAT registration in Romania. VAT code in Romania.
VAT registration in Romania. VAT code for intracommunity transactions.
Getting the code VAT in Romania was simplified starting February 2017.
After February 1, 2017 with 088 cancellation form dossier for the registration for VAT purposes it is not really that complex, but they still kept much of the previously requested documents.
We have now three posibilities to do the VAT registration: at company setup when it can be asked for a VAT code directly, by option anytime when the company is not VTA payer and when the limit of 220.000 RON for turnover is overpassed.
1. Company setup, when the legal person may request to be VAT payer;
2. VAT through the options, the documents required are:
Declaration for legal persons Form 010-2 copies in original;
Application for registration for VAT purposes (form 099) – for requests for registration for VAT purposes according to art. 316, para. (12), lit. a) of the Tax Code, ie in case of re-registration request for VAT following the cancellation of their VAT by the tax authorities if the situation lapses that led to annulment – original;
The affidavit as to whether or not the company carries out economic activities at the registered office or secondary offices outside their – original;
The documents resulting from legal ownership of the space / locations for registered office and / or secondary seats declared – copy;
Affidavit of attesting that managers and associates have committed crimes and / or offenses such as those referred to in Article 2 para. (2) of Ordinance no. 39/2015, if they are not registered for tax in Romania – the original;
Identity documents of managers and associates – copy;
If necessary – documents stating the type of visa and purpose of the stay in Romania managers and associates resident individuals – copy;
Registration certificate – copy;
Constitutive Act – copy;
Trial balance closed last month and 31 December of the previous year (if applicable) – original;
Power of attorney for filing – original;
Identification card authorized person to submit the file – copy.
3. When the limit of 220.000 RON for turnover is overpassed:
Declaration for legal persons Form 010-2 copies in original;
The affidavit as to whether or not the company carries out economic activities at the registered office or secondary offices outside their – original;
Affidavit of attesting that managers and associates have committed crimes and / or offenses such as those referred to in Article 4 letter a) and b) of Ordinance no. 39/2015, if they are not registered for tax in Romania – the original;
Detailed confirmation certificate issued by the Trade Register in accordance with law no. 26/1990, as of the date of filing VAT – original;
Certificate / certificates examiner (s) issued (e) of the Trade Register in accordance with Article 15 paragraph 1 b) of Law no. 359/2004 (found in the short form certificates are issued at incorporation, court order attached to the foundation) – copy;
Trial balance from month exceeding the ceiling of 220,000 lei and 31 December of the previous year (if applicable) – original.
Identity documents of managers and associates – copy;
If necessary – documents stating the type of visa and purpose of the stay in Romania managers and associates resident individuals – copy;
Registration certificate – copy;
Power of attorney for filing – original
Identification card authorized person to submit the file – copy.
In the last situation presented, all copies will be certified according to the original, signed, stamped and placed in the folder track.