Supplement to the Procedure for Fiscal Registration ex officio

ANAF Order no. 2,430/2025 was published on November 15 for the approval of the Procedure for fiscal registration, ex officio or at the request of another authority (update), which administers tax claims, for a tax subject who has not fulfilled the legal obligation of fiscal registration. These updates have been introduced into the Fiscal Procedure Code and ANAF Order no. 2921/2016, as follows:

• According to Art. 82 para. (7) of Law no. 207/2015 regarding the Fiscal Procedure Code, as amended and supplemented, for the purpose of administering tax claims, the central tax authority may register, ex officio or at the request of another authority that administers tax claims, a tax subject who has not fulfilled the obligation of fiscal registration under the law. The procedure for registration ex officio or at the request of another authority is approved by order of the ANAF President.

• Furthermore, in applying the provisions of the procedure approved by ANAF Order no. 2,921/2016, tax authorities with responsibilities in fiscal registration have observed that, in cases of registration requested by other authorities administering tax claims, the documentation submitted sometimes includes copies of identity documents that are no longer valid for the taxpayers whose fiscal registration is being requested.

Taking into account the two observations, as well as the need to resolve the issue described, it is necessary to introduce a:

• • • supplement to the procedure for fiscal registration, ex officio or at the request of another authority administering tax claims, for a tax subject who has not fulfilled the obligation of fiscal registration, including provisions on the electronic transmission by local tax authorities of the request for assigning a fiscal identification number pursuant to Art. 82 para. (7) of the Fiscal Procedure Code, in cases where a taxpayer who is not a resident of Romania has not fulfilled the obligation of fiscal registration with the central tax authority, prior to declaring a building/land/vehicle with the local tax authority.

    • The procedure is also supplemented with provisions requiring that identity documents submitted for the taxpayer whose registration is requested must be valid on the date the registration request is transmitted.

ANAF Order no. 2,430/2025