Regaining the VAT code takes longer than getting it in the first place, because the tax inspectors are more alert to potential irregularities, even if the initial loss of the VAT code has just been the result of a missed deadline. Therefore, the best thing to do is to treasure the VAT code once obtained: I must not lose it 😊 If, however, I manage to lose it, getting it back is not impossible: it just involves some additional steps and documents, listed below:
- Tax form 099 in 2 copies
- A copy of The Trade Registry Registration Certificate (=ro. Certificat de Înregistrare)
- A statement on my own responsibility declaring the actual place of running the business
- A statement that I have not performed criminal activities. If it's not already drafted by me in Romanian, this statement needs to be translated and legalised in Romanian
- A copy of my ID. If it's not already in Romanian, this needs to be translated and legalised in Romanian
- Power of Attorney for the person who will physically file the VAT re-registration
- Copy of the ID of the person who will physically file the VAT re-registration
- The original Tax Registration Certificate (=ro. Certificat de Înregistrare Fiscală)