Registration procedure for VAT purposes of taxpayers

 incorporated after 1 January 2007 
  
 Taxpayers incorporated after 1 January 2007 who want to register for VAT purposes have to request for a registration certificate for VAT purposes after their registration with the Trade Registry.
 The request should be submitted to the relevant fiscal authority along with a copy of the registration certificate from the Trade Registry.
 The fiscal authority can also ask the taxpayer to submit additional information on envisaged taxable operations and exempt operations with deduction right.
 The VAT registration certificate will be issued within 24 hours of the request.
 Taxpayers will be registered for VAT purposes starting from the day their Trade Registry certificate is issued.
 The Order also contains the format of the registration request.
 
 (Order 3/2007 published in Official Gazette 19/11 January 2007)
 
 Administration of packaging and package wastes
 The Decision provides additional obligations of economic operators handling packaging materials.
 The Decision provides for the obligation of economic operators producing and/or trading with goods packed in  reusable packages to institute the “warehouse system” (sistemul depozit in Romanian).
 The responsibility of economic operators is as follows:
 –economic operators introducing packed goods on the market are responsible for primary, secondary and tertiary packaging;
 
 Administration of packaging and package wastes
 
 economic operators who repackage products are responsible for secondary and tertiary packaging; and
 economic operators introducing on the market selling packages (ambalaje de desfacere in Romanian) are responsible for the respective packages.
 The Decision also provides the responsibility of economic operators selling packaging materials to ensure that the annual objectives are met either directly, or through specialised economic operators, as well as by exporting the respective quantities.
 The Decision modifies the content of the declaration to be submitted by economic operators who assume the responsibility of other companies for the disposal of packaging and waste materials.
 The Decision reassesses the level of the annual global objectives and the objectives according to types of materials.
 
 (Decision 1872/2006 published in Official Gazette 15/
 10 January 2007)