The registration, by default, of individuals who apply the VAT collecting system

In the Official Gazette of Romania, part I, no. 203 of april 10th 2013 was published the Order no. 339/2013 released by president of the National Agency for Fiscal Administration, for approving the Registration procedure, ex officio, in the Register for taxable individuals who apply the VAT collecting system and also for approving the removal, ex officio, from the Register of taxable individuals who apply the VAT collecting system, as well as the pattern and content of some forms.

1. The registration procedure, ex officio, in the Register for taxable individuals who apply the VAT collecting system.

The procedure is being applied for registration, ex officio, in the Register of taxable individuals who apply VAT collecting system, by tax authorities to taxable individuals who have the headquarters of their economic activity in Romania,  whose turnover in the previous calendar year does not exceed 2. 250. 000 RON and who registered for VAT purposes according to art. 153 of the Tax Code.

The procedure also applies for the registration, ex officio, in the Register of taxable individuals for VAT purposes in the current calendar year.

Thereby, taxable individuals who must apply the VAT collecting system and who don`t submit the notification stipulated in art. 1563 paragraph 11 of Tax Code (which shows that the turnover in the preceding calendar year does not exceed 2. 250. 000 RON), to tax authorities, until January 25 of each year, will be recorded by default in the register.

For identification and registration in the register of taxable individuals who meet the requirements of the law, the specialized department calculates the turnover in the preceding calendar year of tax payers who are registered for VAT purposes, with the help of an IT application, provided by the General Direction of Information Technology.

The calculation of turnover – serving as a reference for calculating the threshold of  2. 250.000 RON – is made after January 25 of each year, or after the legal deadline for submitting the VAT deduction for the last tax period in the previous calendar year.

For tax payers whose turnover, calculated by the tax authorities, exceeds the threshold of 2. 250. 000 RON and who submitted the notification required by law (Form 097) in order to apply VAT collecting system, the specialized department draws a warning regarding the fact that the notification required by the law was filed by error.

The legal document also contains detailed regulations on registration, by default, of taxable individuals  who are registered for VAT purposes in the calendar year, and it also straightens the registration errors in the registry.

2.  The procedure for removing, ex officio, the taxable individuals who apply the VAT collecting system.

This procedure applies for the removal of taxable individuals who have applied the VAT collecting system and who achieved a turnover that exceeds the threshold of 2. 250. 000 RON but did not submit the notice provided by law (form 097 regarding the cessation of applying the VAT collection system).
The taxable individuals who fulfill the condition of removal from the register, ex officio, shall be identified quarterly, starting with the 26th of the following month of each calendar quarter, respectively after processing the notifications received and the VAT deductions filed for tax periods from the previous quarter.

>> The source: JURIDICE.ro

Adina OPREA

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