Order no. 2393/2016 replaces Order no. 3840/2015 regarding the establishment of the criteria for VAT registration.
The new Order establishes the criteria for VAT registration, according to art. 316 par. (1) letter a) and c) and par. 12 from the Fiscal Code, the procedure regarding the registration for VAT purposes according to art. 316, par. (12) letter e) and the Procedure for ex-officio cancellation of the VAT registration, according to art. 316, par. (11), letter h) from the Fiscal code.
? Criteria for the VAT registration
As regards the criteria for VAT registration, the most important amendments refer to:
- The taxable persons’ right for a hearing before the decision to refuse the VAT registration is issued;
- The criterion regarding the lack of offenses in the tax record applies in case of majority shareholders;
- Risk groups were defined – high, low and average – based on which the registration decision is issued.
? Procedure for VAT registration according to art. 316 par. (12) letter e) and the Procedure for ex-officio cancelation of the VAT registration according to art. 316 par. (11) letter b) from the Fiscal code
The Order explicitly mentions the possibility to challenge the decision regarding the refusal of VAT registration and the decision regarding the ex-officio cancelation of the VAT registration.
