WHAT IS A TAX RECORD IN ROMANIA?
Tax records are a means of recording and monitoring taxpayers’ compliance with tax, accounting and financial discipline. In practice, the tax record contains the acts committed by individuals, legal entities or entities without legal personality that violate tax, accounting, customs or financial discipline laws.
The prerogative of monitoring financial discipline belongs to the State, the management of the tax record is the responsibility of the National Agency for Fiscal Administration – ANAF, and the taxpayers concerned are: individuals, legal persons, but also entities without legal personality, which may apply for a tax record in accordance with the purpose.
Therefore, the main objective of this check is to combat tax evasion, but also to create a more effective means of optimizing the entire mechanism of the administration processes related to taxes, duties, contributions, and general budget revenues. In addition, it facilitates access to information which is based on the principle of transparency and which provides a better picture of compliance with legislation, operations in this area and taxpayer discipline.
ONLINE TAX RECORDS – IS IT POSSIBLE TO OBTAIN IT IN ROMANIA?
Obtaining tax records, information on the situation of the taxpayer concerned, filing returns and registering documents is possible in electronic form, both for natural and legal persons and for entities without legal personality.
The aim is to simplify and streamline the whole process. Since unforeseen situations may arise, requiring the immediate presentation of the tax record certificate, the competent National Agency for Tax Administration – ANAF, has facilitated its procurement by providing a free online platform. Thus, through the Spațiul Privat Virtual (Virtual Private Space) IT service, the registered taxpayer has the possibility to request and receive the tax record online.
The steps to be followed in order to obtain a tax record are minimal in terms of difficulty, namely:
- creating an account on the specified platform;
- accessing the “Clearance” option from the menu;
- tax identification by selecting the CIF/CNP for which the tax clearance is sought, followed by the reason for the request;
- checking the “Messages” section, where you will find your tax record.
Due to the need for continuous updating, in order to ensure the relevance of the information contained in the tax record, it remains valid for 30 days from the date of issue.
WHERE TO OBTAIN THE TAX RECORD?
Tax records can be issued physically and online, as mentioned in the previous section.
In the case of natural persons, regardless of their tax domicile, the application for the issuance can be submitted to any competent tax authority, both by the person concerned and by the legal representative, by means of a power of attorney. To facilitate the process, this application is available on the ANAF website (Form 502).
In the case of legal persons and entities without legal personality, the rule remains unchanged – i.e. any competent tax authority may register an application for a tax certificate, regardless of the taxpayer’s place of residence. Those who may make such a request are: the legal representative of the legal entity, with the obligation to submit documents proving his or her capacity, or the representative by agreement, on the basis of a power of attorney drawn up in accordance with the law. In either case, the presentation of an identity document is mandatory.
Regarding the digitalized modality, the requests for issuance and the necessary documents shall be sent electronically to the tax authority, through the SPV – Virtual Private Space platform, in compliance with the Tax Procedure Code and the steps explained above.
Regardless of how the request is sent, it will be issued immediately.
