Question of the day

Subject active as an entrepreneur, except for public authorities, public institutions, excluding public education institutions, is obliged register as a taxpayer of T.V.A. if he, in any consecutive 12-month period, has undertaken supplies of goods, services worth more than lei 1.2 million, with the exception of supplies exempted from T.V.A. without the right to deduct and those which do not constitute a taxable item*. The subject is obliged to formally notify the State Tax Service, complete the form, and to register no longer as from the last day of the month in which the exceedance took place. The subject shall be deemed to have been registered from the first day of the month following that in which the exceedance occurred. At the same time, the subject acting as an entrepreneur; and benefiting from the import of services, with the exception of those exempted from T.V.A., without the right to deduct the value of which, being added to the value of supplies of goods, services, carried out during any consecutive 12 months, with the exception of supplies exempted from T.V.A. without the right to deduct and which do not constitute taxable goods in accordance with Article 95(2), more than lei 1.2 million is obliged to register as a taxpayer of T.V.A. in the manner laid down in Article 112(1) of the Fiscal Code.

Subject active as an entrepreneur has the right register as taxpayer of T.V.A. if he expects taxable supplies of goods or services to be made.In this case, the subject shall be deemed to have been registered from the first day of the month following that in which the application for registration was submitted to the SFS.

When registering the taxable subject, the State Tax Service is obliged to issue its certificate of registration, approved in a prescribed manner, indicating:

a) the name(s) and legal address of the taxable subject;

b) date of registration;

C) the tax code of the taxable subject.

The legislation in force does not impose concrete time limits on the issuance of the certificate of registration as a VAT taxpayer. The issuance of the Certificate shall take place after completion of the registration procedure.

The subject of which, as part of reorganisation by merger, dismantling or transformation, rights and/or obligations have been transmitted by the reorganised undertaking holding the status of payer of T.V.A. shall be deemed to be registered as taxable subject from the date of registration of new legal persons, except in the case of reorganisation by acquisition, for which the date of registration as subject of imposition with T.V.A. is the date of registration of the amendments in the articles of incorporation of the acquiring legal person.

Subjects shall be obliged to formally notify the State Tax Service of the reorganisation within 5 working days from the date of registration of new legal persons, except for reorganisation by acquisition, for which the time limit of 5 working days starts to run from the date of registration of the changes in the articles of incorporation of the acquiring legal person.

In carrying out the activity of the entrepreneur, the economic operator may amend or supplement the formation documents (except for the tax code) in the part pertaining to:

— change of organisational – legal form;

the change in the legal address (including the move for service to another Tax Teritorial Inspectorate);

— change of the name of the economic operator.

In such cases, the certificate of registration as VAT taxpayer is to be amended. For the operation of the changes, the VAT taxpayer is to submit to the tax body where it is registered and for the purpose of which an application in free form requesting the amendment of the Certificate is served within 15 days, by attaching the documents confirming the modification.

*Note: Under Article 95(2) of the Fiscal Code, the following do not constitute taxable objects:

a) the supply of goods, services within the free economic zone, the Free International Port ‘Giurgiulești’, the Liberal International Airport ‘Mailitarian’ or under customs warehousing arrangements;

b) the dobow income obtained by the lessor under a lease;

C) the supply of goods and services carried out free of charge for advertising and/or promotion of cancellations of 0.5 % per year of the depreciation income obtained during the year preceding the year in which the supply is made, and for start-ups in the course of the year in a monthly size of 0.5 % of the appliance income obtained in the previous month, with the adjustment to year of that amount;

d) transmission of ownership as part of the reorganisation of the economic operator;

e) the face value of mass vouchers charged by operators and by commercial/food establishments, with the exception of the value of services rendered by operators to establishments/foodstuffs and employers under conditions Law No166/2017 on mass vouchers

f) delivery of fungible tangible goods in the process of breeding and replacing them in accordance with the provisions Law No 589/1995 on state reserves and mobilisation;

g) delivery to legal and natural persons active by the entrepreneur, including persons engaged in professional activity under law, of property of undertakings declared in insolvency proceedings, with the exception of those in restructuring and the execution of the plan, in accordance with the provisions of Insolvency Law No 149/2012

h) delivery to legal and natural persons active by the entrepreneur, including persons professional under the law, pledged ownership, mortgaged property, seized property.

Source: sef.md Accounting Officers