by Vlad Cuc
Starting with August 1st 2010 Romanian authorities have created a Registry of Intra-Community Operators within the Fiscal Administration National Agency, registry which includes all legal entities which have intra-community activities.
The following entities are not be registered:
a) Legal entities or which are not registered as VAT payers per the Fiscal Code.
b) Legal entities having a VAT registration which has been annulled per art. 153 or 153^1 of the Romanian Fiscal Code.
c) Legal entities having as shareholder or administrator (director) a person undergoing a criminal investigation related to any of the operations provisioned by the Romanian Fiscal Code.
Registration with the Romanian Registry of Intra-Community Operators of commercial entities requesting VAT registration looking to perform intra-community operations.
The commercial entities must provide the following document to the fiscal authority:
a) The Registration Request/Form
b) Criminal Records emitted by the competent Romanian authority for all shareholders, with the exception of Joint-Stock Companies and administrators;
c) certain documents in the case criminal investigations have been started against shareholders or administrators.
The commercial entities requesting registration with the Registry of Intra-Community Operators must provide the respective
request form at the same with the request to register as a Romanian VAT payer. The criminal record certificate must also be provided.
A response to the registration request is provided in 10 days from its filing and is in effect from the date of its communication.
The same procedure also applies to those Romanian commercial entities which have already been registered as VAT payers.
Please note that registration must be performed before the operation itself takes place.
It is also important to note that Romanian authorities will automatically annul the following registrations:
1) Those declared inactive in accordance with the law;
2) Those with suspended activity, registered as such with the Trade Register in Romania;
3) Those which have not performed intra-community operations in the year following the registration;
4) Those requesting the annulment;
5) Those having shareholder or administrator a person against which criminal investigation has been started (related to intra-community operations).
Important: Commercial entities which are not registered with the Romanian Registry of Intra-Community Operators do not have a valid code from intra-community operations, even if they have been registered as VAT payers in accordance with the Law.
QUICK FAQ RELATED TO REGISTRATION WITH ROI (INTRA COMMUNITY VAT OPERATORS)
Can your lawfirm provide representation for registering my company in R.O.I.?
Yes, Enescu & Cuc Lawfirm is able to provide full representation for registering your company in R.O.I. This procedure implies filling out the proper paperwork on behalf of your company and filing it with the proper Romanian authorities.
What is R.O.I?
R.O.I., which came into being in 2010, is the abbreviated form of Registrul Operatorilor Intracomunitari ( Register of Intra Community Operators). The Register of Intra Community Operators includes all taxable persons and non-taxable legal entities carrying out intra community operations.
Is registering in R.O.I. compulsory?
According to the Romanian Fiscal Code registering in R.O.I is mandatory for the taxable persons and non-taxable legal entities which want to carry out intra community activities such as:
– intra community supplies of goods taking place in Romania
– further deliveries of goods made within a triangular transaction
– intra community services
– intra community acquisitions of taxable goods that take place in Romania
– intra community acquisitions of services
The registration in R.O.I. is mandatory before begining to carry out any of the activities presented above or at the same time that an economic operator registers for VAT.
How can one register in R.O.I.?
To be able to register in R.O.I one must submit to the local tax authorities a registration request accompanied by other documents which shall sustain it.
Also, for the taxpayers who have their headquarters in Romania, the crimminal records for the associates and the administrators must be filled. For the case of joint-stock companies only the crimminal records of the administrators are required.