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The National Agency for Fiscal Administration published the criteria for the assessment of the fiscal risk in the case of registration and cancellation of registration for VAT purposes
Order of the President of the National Agency for Fiscal Administration no. 2.856 / 2 October 2017 establishing the criteria for the assessment of the fiscal risk in the case of registration and cancellation of VAT registration and approving the related procedures, published in the Official Gazette no. 780 of 3 October 2017
Introduction of criteria for assessing the fiscal risk upon the VAT registration, as well as as those envisaged upon the reactivation of the VAT number
This Order repeals the Order of the President of the National Agency for Fiscal Administration no. 605/2017, but maintains its provisions at large. The difference is that the evaluation of intention and ability to conduct economic activities is replaced in this Order with the assessment of fiscal risk.
The criteria published for the assessment of fiscal risk in Annexes 5 and 6 of the Order are not new, but mainly taken over from the previous Form 088.
According to the Order, each criterion in the annexes corresponds to a negative score. A score of less than 51 points attracts the taxable person into the high-risk tax category. However, the scoring for each criterion is not mentioned.
The Order is applicable starting with the month of October 2017.
Author: Ramona Stefan – Tax Manager
For additional information, please contact:
Alex Milcev, Partner – Head of Tax&Legal