Order no. 2393/2016 for establishing the criteria for VAT registration purposes, to approve the Procedure for VAT registration and to approve the Procedure for ex-officio cancellation of the registration for VAT purposes, was published into Official Gazette no 629/17.08.2016

Order no. 2393/2016 repeals Order no. 3840/2015 regarding the establishment of the criteria for VAT registration.

The main amendments of the Order are:

  • Order clarifies the term risk groups (high, low and average) which is important when decision on the registration for VAT purposes is issued, changes certain deadlines (3 days for notifying taxpayers in order to complete the documentation submitted, 45 days to solve the application for VAT registration).
  • Before making the decision to reject the request for VAT registration, the evaluation department will insure that the taxpayer has the right to a hearing.
  • Criterion regarding offenses / acts written in the fiscal record refers only to major administrators / associates (who owns more than 50% of share capital).
  • Procedures for VAT registration and ex-officio cancelation of the VAT registration are described in Appendices 3 and 4 of the Order.
  • It has been introduced the possibility of contesting the decision regarding the rejection of registration for VAT purposes and the decision to cancel ex-officio the VAT registration.