Updated Procedures for VAT Registration, Deregistration, and Reporting

The OPANAF Order no. 2633/2025, published in Monitorul Oficial nr. 1166 / 16 December 2025, introduces amendments to the procedures for:

1. VAT Registration Procedures

• The order modifies and supplements existing rules for obtaining VAT registration, clarifying administrative steps for taxable persons seeking:
  • Standard VAT registration (ART. 316 Fiscal Code cases);
  • Registration due to exceeding the turnover threshold;
  • Registration on request before exceeding the threshold. [legistm.ro]

2. VAT Deregistration Procedures

• The order amends procedures for cancellation of VAT registration, including:
  • Conditions under which ANAF may cancel registration (e.g., inactivity, failure to submit returns);
  • Conditions and process for reactivation where applicable. [legistm.ro]

3. VAT Return / Declaration Requirements

• It also modifies the procedures for declaring VAT, likely harmonizing forms and reporting workflows with updated national or EU requirements.
  [legistm.ro]

What is not included in MO 1166/2025

Monitorul 1166 contains no legislative text itself explaining detailed changes—only the publication notice of OPANAF 2633/2025 and several unrelated decisions/reports. The order’s full technical details are not included in the public snippet, but the publication confirms:

• It directly concerns VAT registration,
• It modifies procedural rules on registration, deregistration, and VAT declaration.
  [legistm.ro]