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OFFICIAL GAZETTE 25/11.01 - Order no. 13/2011 dated on 10/01/2011 for approval of the model and content (096) "Statement of specifications regarding the cancellation of the registration for VAT purposes for taxable persons registered for VAT purposes under art. 153 of the Fiscal Code, that during a calendar year do not exceed the exemption threshold stipulated under art. 152 of the Fiscal Code”

The present order approves the form to be completed by taxable persons registered for VAT purposes under art. 153 of the Fiscal Code that have not exceeded the exemption threshold for small businesses and that wish to be removed from the records of persons registered for VAT purposes.

 

The exemption threshold provided by law is 35,000 Euros, whose equivalent in lei is set at the currency exchange rate announced by the NBR on the date of accession and is adjusted to the next thousand, respectively 119 000 lei.

 

The form is submitted to the competent tax authority, by and before January 20th inclusively, for the previous year.

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