October 4, 2017
In Official Gazette No. 780 of 03 October 2017 was published OpANAF no. 2856 of 02 October 2017, establishing:

criteria for assessing tax risk in case of registration and cancellation of registration for value added tax purposes
procedures for assessing tax risk for taxable persons

registration procedures, upon request, for value added tax purposes
procedures for the annulment, of its own motion, of the registration for value added tax purposes of taxable persons presenting a high tax risk according to
The procedure valid for the files under evaluation shall be that valid on the date of submission of the application for registration and the start of the evaluation.

Applications for VAT registration are subject to an analysis aimed at:

assessment of the tax risk of taxable persons applying for VAT registration to carry out economic activities involving taxable and/or VAT-exempt transactions with the right to deduct, as well as transactions for which the place

delivery/delivery is considered to be abroad if the tax would be deductible if these operations were to take place in Romania;
determination of the termination of the situations that led to the cancellation of the VAT code, i.e. if the taxable person no longer presents a high tax risk.

The criteria for assessing fiscal risk were a negative score. The final score is calculated by summarizing the scores for each risk criterion, plus 100 points. In the case of a score of less than 51 points, the taxable person presents a high tax risk and the application will be rejected.

This normative act establishes two sets of criteria applicable to VAT registration applications, as follows:

in the case of taxable persons who apply for registration for VAT purposes from the date of establishment or opt for registration for VAT purposes after the establishment, without having this obligation
in the case of taxable persons who had cancelled registration for VAT purposes because they presented a high tax risk and who subsequently requested registration for VAT purposes

Pentru detalii si intrebari suplimentare va invitam sa ne contactati cu incredere, iar specialistii Nexia CRG va vor asista in pregatirea documentatiei si  depunerea solicitarilor in situatiile prezentate in acest act normativ.