Registration in the Intra-Community Operators Register

What was the Intra-Community Operators Register and does it still apply?

The Intra-Community Operators Register was organised by A.N.A.F. (National Agency for Fiscal Administration) and included the taxable and non-taxable legal persons performing intra-Community transactions. The register and the obligation to register in it (art. 329 of the Fiscal Code) were abolished from 1 January 2017 by Government Emergency Ordinance no. 84/2016. Since then, a person registered for VAT purposes in Romania can carry out intra-Community transactions with its Romanian VAT code, without any separate registration.

Investors who need to register for VAT purposes can reach out to our Romanian lawyers.

Which intra-Community operations did the register cover?

Under the former art. 329 of the Fiscal Code, registration in the register was required for the following operations (since 2017 no separate registration is needed for them), as listed below by our lawyers in Romania:

• ◦ intra-Community supply of goods that take place on Romanian territory and which are exempt from tax under the terms of the New Tax Code provisions in this area;
• ◦ subsequent supply of goods made within a triangular operation, as provided by the new Fiscal Code, performed in the Member State of the arrival of goods and which are declared as intra-Community supplies of cod T in Romania;
• ◦ intra-Community supply of services, namely services for which the provisions of Art. 278 par. (2) the new Fiscal Code apply, carried out by taxable persons established in Romania, for the benefit of taxable persons not established in Romania, but established in the European Union, others than those exempted from VAT in the Member State where they are taxable;
• ◦ intra-Community acquisitions of taxable goods which take place in Romania according to art. 276 of the new Fiscal Code;
• ◦ intra-Community acquisitions of services, namely those for which the provisions of Art. 278 par. (2) the new Fiscal Code apply, carried out for the benefit of taxable persons established in Romania, including non-taxable legal persons registered for VAT, by taxable persons not established in Romania, but established in the European Union, and for which the beneficiary is required to pay tax according to art. 307 par. (2) of the new Fiscal Code.

The tax experts at our law firm in Romania can provide more details about these operations.

The team of lawyers within the Darie, Manea & Associates law firm have extensive experience in tax law and commercial law. Do not hesitate to contact our Romanian law firm for specialized legal advice regarding VAT registration and intra-Community transactions.