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In the Official Gazette no. 1023/ 5.11.2025, Order no. 2430 of the President of the National Agency for Fiscal Administration was published, approving the Procedure for tax registration, ex officio or at the request of another authority administering tax claims, of a tax subject who has not fulfilled the legal obligation of tax registration. Order 2430/2025 repeals Ordere no. 2921/2016, which contained the rules to be followed for ex officio tax registration or registration at the request of another authority.
In brief short, the Ordinance provides for two main situations:
The ex officio tax registration applies when the taxpayer has not fulfilled the legal obligation of tax registration. The specialized department of the tax authority prepares a substantiated report and sends a notification to the taxpayer, who has the right to be heard or to waive this right in writing. If the taxpayer does not appear and does not provide justification, the tax authority issues the ex officio tax registration decision and may apply sanctions. The procedure also includes the transmission of information to local authorities in the case of secondary establishments. It should also be noted that the procedure does not apply to natural persons who have been assigned a personal identification number, according to the law.
Authorities administering tax claims or local tax authorities in Romania may request the registration of a taxpayer (e.g., non-resident taxpayers who do not reside in Romania but appear in the local tax authority’s records as owning buildings/land/means of transport without being assigned a tax identification number). The request must include justification, identification documents, and documents proving the status of a tax subject. Incomplete requests are rejected, and the requesting authority is informed. The procedure includes the assignment of the tax identification number, issuance of the certificate, and archiving of documents.
Therefore, the Order establishes the legal framework for the tax registration of taxpayers who do not register themselves or are registered at the request of other authorities, and details the necessary documents and procedures, including for non-resident taxpayers.
The Accace Romania Tax Team is available for any further clarifications regarding the adoption of these changes.
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