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posted 4 years ago
In certain cases, companies have to or choose to apply for the VAT registration in Romania. The procedure is very formalistic. Below you may find a summary of the main topics of the VAT registration for taxpayers headquartered in Romania.
The common registration for VAT purposes
Companies shall register for VAT purposes when the threshold for small-sized companies (annual turnover of 300.000 RON) is exceeded. The legal term for the filing is of 10 days following the end of the month in which the threshold was exceeded. For companies not exceeding such threshold, the registration for VAT purposes is optional.
The filing of an application with the Romanian Tax Authority (ANAF) is required. Based on such application, additional information has to be provided to ANAF in order to fulfill the criteria applied by the Romanian Tax Authority (ANAF) for the assessment of the fiscal risks of tax payers. The most important criteria refer to the following:
Special registration for VAT purposes
Tax payers requiring a VAT registration for intra-community transactions (irrespective if the application is mandatory or optional) can initiate a “special” registration for VAT purposes.
The procedure hereof is similar to the common procedure for obtaining the VAT number, although the VAT number will be valid exclusively for intra-community transactions and not for transactions carried out in Romania. However, no risk assessment is performed.
Please find more detailed information at:
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