Order No. 2430/2025 for the approval of the Procedure for tax registration

Order No. 2430/2025 for the approval of the Procedure for tax registration, either ex officio or at the request of another authority administering tax claims, of a legal entity that has not fulfilled its obligation for tax registration, in accordance with the law, published in the Official Gazette Part I No. 1023 on November 5, 2025.

The Procedure for tax registration, either ex officio or at the request of another authority administering tax claims, of a legal entity that has not fulfilled its obligation for tax registration (the “Procedure") was approved by the President of the National Agency for Fiscal Administration through Order No. 2430/2025 and came into effect on November 5, 2025.

With the entry into force of the Procedure, Order No. 2921/2016 of the President of the National Agency for Fiscal Administration, which regulated the same procedure, has been repealed.

The Procedure is applicable even in cases where the tax registration, either ex officio or at the request of another authority administering tax claims, of a legal entity that has not fulfilled its obligation for tax registration according to the law, was initiated under the previous regulation.

1. SCOPE

The Procedure applies to individuals or entities that are subject in a tax legal relationship and have not fulfilled their obligation for tax registration.

The procedure does not apply to natural persons who have been assigned a personal identification number, in accordance with the law.

Although not expressly provided, the Procedure also applies to natural persons who engage in economic activities independently or exercise liberal professions.

2. AUTHORITY WITH THE OBLIGATION TO IMPLEMENT THE PROCEDURE

The Procedure is implemented by the department responsible for tax registration within the competent central tax authority (the “specialized department”).

Thus, the tax registration of taxpayers is carried out by the competent central tax authority either ex officio or at the request of another authority administering tax claims, including at the request of local tax authorities that request the assignment of a tax identification number for taxpayers who do not reside in Romania and are recorded with buildings/land/vehicles in the records of the local tax authority without being identified by a tax identification number.

Unlike the previous regulation, which designated the tax authority within whose territorial jurisdiction the taxpayer has their tax domicile as the competent central tax authority for all taxpayers with a tax domicile, the Procedure distinctly regulates the competent central tax authority in the case of individuals who engage in economic activities independently or exercise liberal professions.

The ability of local tax authorities to request the tax registration of taxpayers represents a new element compared to the previous regulation.

3. PROCEDURE FOR GRANTING DEFERRAL OF PAYMENT

The ex officio tax registration of taxpayers is carried out:

• based on the own findings of the specialized department;
• based on the findings of departments with tax administration responsibilities;
• based on the findings of authorities with tax control responsibilities, included in administrative tax acts that have become final due to the non-exercise of legal appeal options or through a final court decision, in cases where the administrative tax act has been challenged in court or in other acts issued by authorities with tax control responsibilities;
• based on final court decisions;
• based on notifications sent by administrative-territorial units regarding secondary establishments that have not requested tax registration.

Unlike the previous regulation, which did not provide for such a limitation, the ex officio tax registration of taxpayers which, based on the findings of tax control bodies is now conditioned by the decision of the acts issued as a result of the control to remain final by not exercising the legal remedies or by the issuance of a final court decision, in the situation in which the administrative tax act has been challenged in court.

The structures within the central tax authority that request the ex officio tax registration of a legal entity submit a reasoned report to the specialized department, accompanied by copies of the documents that served as the basis for the request.

4. PROCEDURE FOR EX OFFICIO TAX REGISTRATION OF A TAXPAYER WHO HAS NOT FULFILLED THEIR OBLIGATION FOR TAX REGISTRATION ACCORDING TO THE LAW

The ex officio tax registration of taxpayers is initiated by the specialized department whenever it receives or prepares a report, by issuing and communicating the “Notification regarding ex officio tax registration”.

By exception, the notification is not sent when:

• in the case of requests made by tax control bodies, based on findings included in administrative tax acts that have become final due to the non-exercise of legal appeal options or through a final court decision;
• in cases where the tax registration of the taxpayer is based on final court decisions.

The notification includes the deadline within which the taxpayer can present themselves to exercise their right to be heard, according to the provisions of Article 9 of the Tax Procedure Code.

The hearing is considered fulfilled in the case of taxpayers who, as a result of the notification, explicitly waived in writing the right to be heard on the date set by the tax authority (a new element compared to the previous regulation which did not have similar provisions).

As a new feature compared to the previous regulation, the Procedure provides that, within 10 days from the date of notification, the specialized department sends an invitation which sets the second date for exercising the right to be heard, to taxpayers who:

• have not submitted the tax registration declaration;
• have not exercised their right to be heard in the hearing procedure;
• have not explicitly refused to appear on the date set by the tax authority for the hearing.

After the deadline specified in the invitation has expired, the specialized department checks whether the taxpayer has submitted the tax registration declaration or has presented documents to the competent central tax authority indicating that they are not required to request tax registration.

The specialized department ceases the ex officio tax registration procedure and prepares a reasoned report if:

• the taxpayer submits the tax registration declaration;
• during the hearing, the taxpayer presents documents to the competent central tax authority indicating that they are not required to request tax registration.

The cessation of the ex officio tax registration procedure is immediately communicated to the taxpayer.

The specialized department prepares the report provided in Annex No. 5 to the Procedure, proposing the ex officio tax registration of the taxpayer in the following situations:

• the notified taxpayer has not submitted the tax registration declaration and has not presented documents to the competent central tax authority indicating that they are not required to request tax registration;
• the proposal for the ex officio tax registration of the taxpayer is based on final court decisions;
• the proposal for the ex officio tax registration of the taxpayer is based on findings of tax control bodies included in administrative tax acts that have become final due to the non-exercise of legal appeal options or through a final court decision.

Based on this report, the specialized department assigns the tax identification code, issues the tax registration certificate, and prepares the decision regarding ex officio tax registration. The certificate and decision must be communicated together to the taxpayer.

With the ex officio tax registration of the taxpayer, penalties for failing to submit the tax registration declaration within the deadline provided by law are also applied.

5. CONCLUSIONS

Order No. 2430/2025 establishes the procedure for tax registration, either ex officio or at the request of another authority administering tax claims, of a legal entity that has not fulfilled its obligation for tax registration.

The procedure introduces a series of new legislative measures compared to the previous regulation, establishing the requirements for the documentation necessary for requesting tax registration, the specific responsibilities of each authority involved in the registration process, and the conditions under which registration can be requested, including deadlines and methods of communication of information. This clear structure of the regulation facilitates the compliance with the current tax legislation, facilitating a more efficient and transparent process for the ex officio registration of taxpayers.

We invite you to confidently reach out to our consultants for more information regarding the Procedure and its application by the competent tax authorities. Additionally, we can support you in the process of contesting any ex officio tax registration decisions issued by the competent tax authorities in accordance with the Procedure.