Source anaf.ro
Unofficial translation
General Rules on VAT Registration and Electronic Invoicing for Public Institutions
I. Introduction
- Purpose: This brochure provides general information for public institutions required to register for VAT purposes and includes details on the obligation to use the national RO e-Invoice system.
II. Taxable Persons and Economic Activity
- Definition: A taxable person is any entity conducting economic activities independently, regardless of the purpose or outcome. Economic activities include production, trade, services, and exploitation of tangible or intangible assets for continuous income.
- Public Authorities: Public institutions are not taxable for activities performed as public authorities, even if fees are charged. Exceptions include activities that would cause competitive distortions if treated as non-taxable.
III. VAT Registration for Public Institutions Acting as Public Authorities
- Registration Process: Public institutions performing taxable activities must register for VAT and will receive a VAT registration code specific to their taxable activities. Non-taxable activities will have a separate fiscal identification code.
- Usage of Codes: Different codes are used for public authority activities and VAT-related activities.
IV. VAT Registration for Non-Public Authority Activities
- Registration Requirements: If a public institution does not perform public authority activities, it is considered taxable for all activities and receives a VAT registration code with the prefix “RO.”
V. VAT Registration for Intra-Community Transactions
- Intra-Community Transactions: Public institutions not required to register under Article 316 but involved in intra-community transactions must register under Article 317, receiving a VAT code different from their fiscal identification code.
VI. Fiscal Registration Declaration
- Form Submission: Public institutions must submit form 040 for VAT registration, available on the ANAF website. Subsequent changes can be reported using form 700 electronically.
VII. Use of the National RO e-Invoice System
- Electronic Invoicing: The RO e-Invoice system facilitates electronic issuance and receipt of invoices in XML format. Procedures and technical documentation are available on the Ministry of Finance and ANAF websites.
VIII. Obligations of Public Institutions
- Invoice Processing: Public institutions must receive, process, and verify electronic invoices through the RO e-Invoice system. Payments from the budget are made only if legal requirements are met.
- Exemptions: Institutions performing only public authority activities are not required to use the RO e-Invoice system unless the activities could be performed by other taxable persons.
Additional Information
- Resources: Further information can be obtained from the ANAF portal, Ministry of Finance website, ANAF webinars, or by contacting ANAF support services.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
