OpANAF no. 2420/2025 was published in the Official Gazette of October 29, 2025, which modifies all tax registration forms, but the main reason is the increase in the VAT exemption ceiling, respectively the other changes in the VAT field.
OpANAF no. 2420 of 2025 transposes, from a procedural point of view, OG no. 22/2025, normative act regulating the new turnover ceiling regarding VAT exemption and the new procedures regarding registration for VAT purposes.
We remind you that starting September 1, 2025, from the perspective of registration for VAT purposes, the following new regulations are applicable:
a) The turnover ceiling within which a taxpayer benefits from VAT exemption is 395,000 lei;
b) Within this ceiling, only those deliveries of goods/services for which it is considered that the place of realization is in Romania are taken into account;
c) Registration for VAT purposes must be carried out from the moment the exemption ceiling is exceeded and VAT will be collected, if the transaction is taxable, even through the transaction through which the exemption ceiling is exceeded;
d) In the turnover composition ceiling, when determining its value, deliveries of tangible fixed assets or deliveries of intangible assets are not taken into account.
Of course, the legislator also provided for the possibility for a taxpayer to register for VAT purposes by option either at the start of the activity at the time of registration or registration, or in a later period even if he did not exceed the VAT exemption ceiling.
OpANAF no. 2420/2025 brings an extensive procedure regarding the registration for VAT purposes of various categories of taxpayers, such as Romanian legal entities, foreign legal entities, whether or not they register a permanent establishment/fixed establishment from a VAT perspective in Romania or for natural persons carrying out economic activities.
The forms by which these categories of taxpayers can be registered
I. Romanian legal entities, associations and other entities without legal personality submit Declaration 010 “Declaration of tax registration/Declaration of mentions/Declaration of deletion for legal entities, associations and other entities without legal personality”. The declaration is submitted to the tax body's registry on the occasion of the first tax registration either directly or through a proxy or it can be sent by registered letter;
II. Non-resident taxpayers who carry out activity in Romania and register one or more permanent establishments register using Form 013 “Declaration of tax registration/Declaration of mentions/Declaration of deletion for non-resident taxpayers who carry out activity in Romania through one or more permanent establishments”;
III. Non-resident taxpayers who are required to register for tax purposes in Romania, but do not have a permanent establishment in Romania, will use Form 015 “Declaration of tax registration/Declaration of mentions/Declaration of deletion for non-resident taxpayers who do not have a permanent establishment in Romania”;
IV. Foreign legal entities for which their effective place of management is in Romania submit Form 016 “Fiscal registration declaration/Declaration of mentions/Deletion declaration for foreign legal entities that have their effective place of management in Romania”;
V. Romanian and foreign natural persons who have a personal numerical code, when they have the status of a taxpayer, register for tax through Form 020 “Fiscal registration declaration/Declaration of mentions for Romanian and foreign natural persons who have a personal numerical code”;
VI. Romanian and foreign natural persons who do not have a personal numerical code, when they have the status of taxpayer, use Form 030 “Fiscal registration declaration/Declaration of mentions/Deletion declaration for natural persons who do not have a personal numerical code”;
VII. Public institutions, when registering for tax, use Form 040 “Declaration of tax registration/Declaration of mentions/Declaration of deletion for public institutions”;
VIII. Individuals who carry out independent activities or independent professions are registered for taxation through Form 070 “Fiscal registration declaration/Declaration of mentions/Deletion declaration for natural persons who carry out economic activities independently or exercise independent professions”;
IX. The Form 700 “Declaration for the registration/modification in the electronic environment of the mentions subsequent to the fiscal registration, as well as for the deletion of the fiscal registration” used in the electronic environment for the registration/modification and deletion of the fiscal records is also modified. (Material created with the support of Adrian Bența, Fiscal Consultant and Financial Auditor)
