In the Official Gazette of Romania, Part I, no. 566 dated 29 July 29 2015 was published Order no. 1964/2015 of the President of the National Agency for Fiscal Administration for amending the Order of the National Agency for Fiscal Administration no. 17/2015 on establishing the criteria for conditioning the registration for VAT purposes.
As the Order no. 17/2015 establishes the criteria for conditioning the registration for VAT purposes, the new enactment brings some amendments to this procedure, which allows NAFA staff to reject the application for registering for VAT purpose.
Therefore, if the legal representative of the taxpayer does not provide accurate and complete data and information to the fiscal authorities and does not clarify the intention and ability of the taxable person to carry out economic activities involving operations from VAT scope, the section having the duty to assess the intention and ability to carry out economic activities may reject the registration for VAT purposes.
Also, the enactment extends the deadline for issuing the decision on approval/rejection of registration for VAT purposes, under certain circumstances.
:: The Source: JURIDICE.ro
Adina Elena OPREA