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Registration with intracommunity VAT operator in Romania

Updated on Sunday 17th April 2016

registration_in_romania.jpgThe Registry of Intra-community Operators within the National Agency for Fiscal Administration exists in Romania since August 1st, 2010 and its main role is to include all traders which have activities in the EU territory.

After the registration with the intra-community VAT operator in Romania at the fiscal authority, the traders from EU can enjoy the benefits in all 28 member states. The four important rights in EU for the traders are the free movement of goods, capital, services and persons.

Thus, traders can transport goods in all the EU countries without any special customs documentation. Of course, there are some exceptions, such as exports to special EU territories or sales to international organizations, which are treated as exports.

There are some goods - such as military goods, certain drugs, alcohol and tobacco products and hydrocarbon oils - that need export licenses. From the moment of filing the request of a registration with the intra-community VAT operator in Romania, the answer will come in maximum three days.

According to the Romanian accountants, there’s no need for the following entities to make a registration with the intra-community VAT operator in Romania:

- trading entities which are not considered VAT payers, according to the Romanian Tax Code;

- trading entities having a VAT registration which has been canceled according to the Romanian Tax Code;

- trading entities with a shareholder or a director who is investigated in connection with criminal deeds related to the Romanian Tax Code.

According to the Romanian accountants, for the registration with the intra-community VAT operator in Romania, the following documents are needed:

-    registration request;
-    the criminal record of every shareholder (excepting the cases of joint-stock companies;
-    other documents - if shareholders or administrators are the subject of criminal investigations.

You must know that traders not registered with the Romanian Registry of Intra-community Operators do not have a valid code from intra-community operations, even if they have already been registered as VAT. When requesting registration with the Registry of Intracommunity Operators, every business entity must provide the VAT registration request and the criminal record certificate, according to the Romanian accountants.

Registration with the intra-community VAT operator in Romania is necessary also for:

- non-resident taxpayers who are not established in the EU and who have the obligation to appoint a tax representative;
- non-resident taxpayers established in the EU and who have the right to be registered directly in Romania;
- non-resident taxpayers who have a business entity established outside Romania and who are established in Romania through one or several fixed establishments.

For more information about registration with the intra-community VAT operator in Romania, corporate tax in Romania or accounting in Romania, you can contact our Romanian accountants.






 

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