In the Official Gazette of Romania part I, no. 663 of 30 October 2013 was published the Order of the President of the National Agency for Fiscal Administration no. 3330/2013 for approving the Procedure of registration, at demand, for value added tax purposes according to the regulations of art. 153 line (91) lit. b)-d) from Law no. 571/2013 regarding the Fiscal Code, with the subsequent amendments and completions, and for the approval of the pattern and contents of certain forms.

The normative act approves the registrations procedure, at demand, for value added tax purposes, according to the regulations of art. 153 line (91) lit. b)-d) from Law no. 571/2013 regarding the Fiscal Code.

Also, it approves the pattern and content of the forms:
– “Request for registration for value added tax purposes, according to art. 153 line (91) lit. b)-d) from Law no. 571/2013 regarding the Fiscal Code, with the subsequent amendments and completions (099)”;
– “Decision regarding the registration for value added tax purposes, accordin to the regulations of art. 153 line (91) lit. b)-d) from Law no. 571/2013 regarding the Fiscal Code, with the subsequent amendments and completions”;
– “Decision regarding the rejection of the reques for registration for value added tax purposes, accordin to the regulations of art. 153 line (91) lit. b)-d) from Law no. 571/2013 regarding the

Fiscal Code, with the subsequent amendments and completions”;
The procedure is applied for the registration for VAT purposes by the qualified fiscal authorities, at the demand of the imposable persons whose registration for VAT purposes was cancelled because:
– the associates/ the administrators of the imposable person or the imposable person itself had actions noted in their fiscal record;
– never submitted a tax form;
– never pinpointed, in their submitted tax form, a feasible operation.

:: The source: JURIDICE.ro