Înregistrare în Lyconet

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Formula de adresare*

Țara / Limba*

Prenume*

Nume de familie*

Data nașterii - ZZ.LL.AAAA*

E-mail*

Rând 1 adresă*

Rând 2 adresă

Cod poștal*

Localitate*

ID persoana care recomandă

adresa de e-mail a persoanei care recomandă

Nume firmă

CNP*

CUI

Număr de înregistrare la Registrul Comerțului

Data înființării - ZZ.LL.AAAA

platitor tva
The Romanian legislation provides for a special regime in which the taxable person established in Romania whose annual turnover does not exceed the threshold of EUR 88,500 per year (equivalent of RON 300,000) should not register for VAT (excepting the cases when it performs intra-Community supplies of means of new transport).

However, the rendition of intra-community supplies of services (taxable in other EU Member State) triggers the liability to register for VAT purposes in Romania.

Hence, such small-scale entrepreneur (although below the threshold) should apply for VAT registration for supplying services taxable in another Member State (different than Romania).

When establishing the person liable to pay tax, there are special rules depending the status of the parties involved. We have replied to this question considering the background presented. If general aspects with respect to person liable to pay tax are required, please let us know.

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