Registration for VAT purposes:
New rules on VAT registration effective Feb. 1, 2015, were the subject of a statement issued by the National Agency for Financial Administration (ANAF).
In particular, the communiqué states that the new regulations are aimed at limiting the access of individuals who have engaged in potentially evasive or fraudulent behavior in the past. The agency also pointed out that the denial of the company’s registration for VAT purposes and thus in fact the possibility of operating as a VAT subject must be justified by the accumulation of several evaluative criteria.
The most important criteria used by the Agency are by way of example: the holding in the present or past by directors soliciting VAT registration of the status of partner or director in companies with a high risk of evasion (i.e., with unpaid tax obligations, declared inactive by the ANAF, liquidated or ex officio disbarred).
A very important criterion is also the instability of the registered office.
Each criterion has a different score, and failure to meet only two of the most important criteria can result in the company’s application for VAT registration being rejected.
We remain available for further clarification
