ANAF Order no. 2430/2025, approving the Procedure for tax registration — ex officio or at the request of another authority administering tax claims — for taxpayers who have not fulfilled their legal registration obligations, entered into force on November 5, 2025, following its publication in the Official Gazette, Part I, No. 1023.

Why this order was needed

According to Article 82 paragraph (7) of Law no.207/2015 on the Code of Fiscal Procedure, as amended and supplemented, for the purpose of administering tax claims, the central tax authority may register, ex officio or at the request of another authority administering tax claims, a subject of tax law who has not fulfilled the obligation of tax registration, according to the law. The procedure for registration ex officio or at the request of another authority administering tax claims is approved by order of the President of ANAF.

at the same time, in application of the provisions of the procedure approved by the Order of the President of the National Agency for Tax Administration No. 2921/2016, the tax authorities in charge with tax registration have noticed that, in the case of tax registration at the request of other authorities administering tax claims, the documentation submitted by these authorities includes, in some cases, copies of identity documents, which are not valid, for taxpayers whose tax registration is requested.

In view of the above-mentioned legal provisions, and in order to solve the presented problem, it is necessary:

– supplementing the tax registration procedure, ex officio or at the request of another authority administering tax claims, of a subject of tax law who has not fulfilled the tax registration obligation, in accordance with the law, with provisions relating to the electronic transmission by local tax authorities of the request for the assignment of a tax identification number in accordance with Article 82 paragraph (7) of the Fiscal Procedure Code, in case a taxpayer who is not resident in Romania has not fulfilled the obligation of tax registration with the central tax authority, prior to declaring the building/land/means of transportation to the local tax authority;

– introduction of provisions on the fact that the documents proving the identity of the taxpayer must be valid at the date of submission of the taxpayer's tax registration request.

Main provisions

➜ The procedure for tax registration, ex officio or at the request of another authority administering tax claims, of a subject of tax law who has not fulfilled his obligation to register for tax purposes, according to the law, as set out in Annex, is hereby approved no. 1.

➜ The model and content of the following forms are approved:  

To remember: in the case of taxpayers for whom the tax registration, ex officio or at the request of another authority administering tax claims, of a person subject to tax law who has not fulfilled his obligation to register for tax purposes, according to the law, was initiated in accordance with the procedure applicable beforebefore the entry into force of this Order, the tax registration, ex officio or at the request of another authority administering tax claims, of a person subject to tax law who has not fulfilled the obligation of tax registration, according to the law, shall be carried out in accordance with the provisions of this Order.

Procedure for the tax registration, ex officio or at the request of another authority administering tax claims, of a person subject to tax law who has not fulfilled his obligation to register for tax purposes

This procedure applies to persons or entities that are subject to a tax legal relationship and have not fulfilled their tax registration obligation, hereinafter referred to as taxpayers.

The procedure does not apply to individuals who have assigned a personal number code, according to the law.

for the purposes of this procedure, the tax registration of taxpayers shall be carried out by the competent central tax authority ex officio or at the request of another authority administering tax claims, including at the request of local tax authorities requesting the assignment of a tax identification number for taxpayers who are not resident in Romania and are listed with buildings/land/means of transportation in the records of the local tax authority without being identified with a tax identification number.

in the case of ex officio tax registration, the tax registration of taxpayers is carried out:

Based on the findings of the specialized department, the tax authority first sends the taxpayer a "Notification on tax registration, ex officio". The notification is not issued:

The notification shall also include the period within which the taxpayer may present himself in order to exercise his right to be heard in accordance with the provisions of art. 9 of the Fiscal Procedure Code.

in the case of taxpayers who, following notification, have explicitly refused to appear within the deadline set by the tax authority, the hearing shall be deemed to have been completed. Explicit refusal for the purposes of this procedure means a written waiver of the right to be heard in the hearing procedure.

within 10 days from the date of the communication of the notification, the specialized department shall send the invitation, setting the second deadline for exercising the right to be heard, to the taxpayers who:

After the deadline set in the invitation has expired, the specialized department shall verify whether the taxpayer has submitted the tax registration declaration or has submitted to the competent central tax authority documents showing that he/she is not obliged to apply for tax registration.

on the basis of the report, the specialized department assigns the tax identification code, issues the tax registration certificate and drafts the Decision on tax registration, ex officio.

The tax registration certificate and the Decision on tax registration, ex officio, are immediately communicated to the taxpayer.

Important! With the ex-officio tax registration of the taxpayer, the penalties for failure to submit the tax registration declaration within the deadlines stipulated by the law, according to the legal provisions in force, are also applied.

in the case of complaints received from local tax authorities as a result of their findings that within their territorial radius the secondary office of a taxpayer, who was obliged to register for tax purposes, according to the law, is operating without being registered for tax purposes, the specialized department shall communicate to the local tax authority the manner of solving the complaint.

The procedure for tax registration, at the request of another authority administering tax claims, of a taxpayer who has not fulfilled his tax registration obligation according to the law

The authorities administering tax claims and applying for tax registration of a subject of tax law shall transmit to the competent central tax authority:

The specialized department shall communicate to the requesting authority the tax identification code assigned to the taxpayer, as well as the date of assignment of the tax identification code, including in the case where the tax registration is based on the tax registration declaration submitted by the taxpayer. if the applicant authority's request is rejected, the reason for the rejection shall be given.

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