INACTIVE REGISTER IN ROMANIA – WHAT IS IT?
The register of inactive/reactivated taxpayers/payers is a record organized by the National Agency for Tax Administration (ANAF), which contains information about taxpayers and payers declared inactive or reactivated. This register is regulated by Art. 92 of the Fiscal Procedure Code and its main purpose is to ensure transparency and inform the public about the tax situation of taxpayers and payers.
According to Art. 92 para. (1) of the Fiscal Procedure Code, a taxpayer/payer who is a legal person or any entity without legal personality may be declared inactive and the provisions of the Fiscal Code on the effects of inactivity shall apply to it in the following situations:
(a) it does not fulfill, during a calendar semester, any of its declaratory obligations required by law;
b) evades the controls carried out by the central tax body by declaring tax residence identification data that do not allow the tax body to identify him/her;
c) the central tax body finds that it does not operate at the declared tax domicile;
d) it has an entry of temporary inactivity in the Commercial Register;
e) the duration of the company’s operation has expired;
f) the company no longer has statutory bodies;
(g) the period of possession of the premises for the registered office has expired.
There is also an exception under Art. 92 para. (1^1), according to which a taxpayer/payer in respect of whom simplified insolvency proceedings have been opened, has gone bankrupt or for whom a dissolution decision has been pronounced or adopted shall be declared inactive only if he/she has failed to comply with the reporting obligations during a calendar half-year.
The declaration as inactive is made by a decision issued by the central tax body, in accordance with the powers and procedure established by order of the President of the A.N.A.F., which is communicated to the taxpayer/payer (Art. 92 para. (4)).
The effects of the declaration of inactive status are effective vis-à-vis third parties as from the day following the date of entry in the Register of inactive/reactivated taxpayers/payers.
This register is public and is posted on the A.N.A.F. website, the entry being made by the issuing central tax authority within 5 days from the date of the communication of the decision to declare inactive/reactivated.
The register of inactive/reactivated taxpayers/payers contains the following information:
a) taxpayer/payer identification data;
b) date of declaration of the taxpayer/payer as inactive;
c) date of reactivation;
d) the name of the central tax body that issued the decision of inactivation/reactivation;
e) other information.
INACTIVE REGISTER – WHERE TO CHECK?
The register of inactive/reactivated taxpayers/payers is an important record organized by the National Agency for Tax Administration (A.N.A.F.), which provides essential information on the tax situation of taxpayers and payers. In order to ensure transparency and easy access to this information, the A.N.A.F. provides the public with a simple way of checking the inactive register.
According to the provisions of art. 92 para. (11) of the Code of Fiscal Procedure, the Register of inactive/reactivated taxpayers/payers is public and is posted on the A.N.A.F. website. Thus, any interested person can access and consult this register in electronic format, without the need to go to the institution’s offices or to make a written request.
To check whether a taxpayer or payer is entered in the Inactive Register, the steps are very simple:
Go to the official website of the National Agency for Tax Administration (A.N.A.F.) at https://www.anaf.ro/inactivi/.
On the page dedicated to the inactive register, you will find a search field in which you can enter the name or tax identification code (CIF) of the taxpayer/payer you wish to verify.
After entering the identification data, press the search button and the system will display the results.
If the taxpayer/payer you are looking for is listed in the Inactive Register, you will be able to view information such as the date of declaration as inactive, the date of reactivation (if applicable) and other relevant information.
It is important to note that according to Art. 92 para. (12) of the Fiscal Procedure Code, the entry in the Register of inactive/reactivated taxpayers/payers is made by the issuing central tax authority, after the communication of the decision of declaration of inactivity/reactivation, within 5 days from the date of communication at the latest. Therefore, the information available on the A.N.A.F. website is promptly updated, reflecting the real situation of taxpayers and payers.
The possibility of checking the Inactive Register online is a major advantage for the taxpayer. This facilitates access to information, reduces bureaucracy and increases efficiency in checking the tax situation of taxpayers and payers. The publication of the register on the A.N.A.F. website also contributes to increasing tax compliance and to strengthening transparency in the relationship between the authorities and taxpayers/payers.
To answer the question, the Register of inactive/reactivated taxpayers/payers can be easily checked by accessing the official website of the National Tax Administration Agency (A.N.A.F.) at https://www.anaf.ro/inactivi/.
This electronic tool provides quick and transparent access to basic information on the tax situation of taxpayers and payers, being one of the important measures implemented by A.N.A.F. to ensure better communication and collaboration with the public.
