fiscal certificate attestation from ANAF

We recently noticed that the initial Google Doc we used did not have much on the “Certificat de Atestare Fiscala”, which is a document from the tax authority certifying that the taxpayer does not owe taxes to the Romanian government (or state, as it’s usually called in Europe). We take a look at how this document is obtained and we also update our own Google Doc with the correct info.

This certificate is necessary when starting a business (whether for-profit or non-profit) as well as for getting a credit, real estate transactions, etc. and it can be obtained from ANAF (the central tax authority), through the Order of ANAF president 3654/2015). The local city hall (DITL) may have their own version, different from the central one, in regards to debts to the local budget such as property tax, auto tax, garbage collection, parking fines) and it may be necessary for selling property, notary inheritance certificates, etc. (ic-caf26, tha-caf)

This certificate will contain (as established in Article 158 of the Tax Code):

• Outstanding tax liabilities. This includes debts recorded up to the last day of the month preceding the submission of the application. It also lists debts that remained unpaid as of the date the certificate was issued.
• Other tax liabilities. This includes liabilities specified in enforcement orders issued in accordance with the law. These receivables are recorded in the central tax authority’s records for collection.
• Additional information. The certificate may also include other relevant information regarding the taxpayer’s tax status, as determined by order of the ANAF president.
• Amounts receivable from public authorities. The document also includes amounts that the taxpayer is due to receive from contracting authorities (pursuant to Law No. 98/2016 on public procurement: anp, ljr, cnPDF). These amounts are recorded based on a document issued by the contracting authority certifying that the amounts are certain, liquid, and due.

expiry

For the tax clearance certificate issued by ANAF, the processing time is a maximum of 3 business days from the date the application is submitted. The document is valid for a maximum of 30 days from the date of issuance, except for individuals who do not engage in independent economic activities or practice a liberal profession, for whom it is 90 days.

apply

You can apply in person, through registered mail, or online, through SPV, as set in OMFP 660/2017 (aPDF, ljr, mfPDF, lgx).

• Log in to the pfinternet.anaf.ro platform. Use your username and password or a qualified digital certificate (token).
• Navigate to the “Requests / Document Issuance” section in the left-hand menu.
• Select the desired document from the drop-down list: “Tax Clearance Certificate”.
• Select the legal reason for the request (e.g., “Other purposes,” “Bid Participation,” “Bank Loan”).
• Click the “Submit Request” button.
• Check the Messages section of your account. In a few minutes, you will get your document digitally signed by the Ministry of Finances (trmn-obtcaf)

Our YouTube playlist has instructions on how to get your SPV as well.

If applying in person, you need (trmn-obtcaf, rl-caf25):

• a photocopy of the owner’s ID;
• the original power of attorney or a certified photocopy;
• the authorized representative’s ID (photocopy and original);

In addition, legal entities need “folder with a track (cf Romanian dosar cu sina)”, copy of certificate of fiscal registration, verification balance signed and stamped, NIF/CUI.

who

Apart from an individual requesting it for themselves, the following may also do so (trmn-obtcaf, rl-caf25, tha-caf):

• public institutions/authorities
• holders of equity interests in a company
• another natural or legal person, but only if the taxpayer has also provided written consent in this regard
• a notary public, on behalf of a natural person, in the context of probate proceedings

In summary, getting this document is instantaneous online in most situations, and it could take up to 3 days in person.

Surse / + info: sp-cert-anf-jPDF-iPDF, trmn-obtcaf, ic-caf26, ncf-caf, rl-caf25, tha-caf

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