ANAF amends Order No. 1699/2021 to permit electronic issuance of VAT Registration and Tax Registration Certificates through Virtual Private Space (SPV) under Law No. 207/2015, with paper versions continuing until existing stocks are exhausted.
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) has amended Order No. 1699/2021 to allow electronic issuance of both VAT Registration Certificates and Tax Registration Certificates, alongside the existing paper versions.
The original order, published in the Official Gazette of Romania Part I on 4 November 2021, set out the forms and procedures for tax registration. This amendment, governed by Article 87 of Law No. 207/2015 (Fiscal Procedure Code) and Article 11(3) of Government Decision No. 520/2013, modernises how certificates are produced and distributed.
Paper certificates continue unchanged
Tax authorities will still print paper certificates on A4 sheets (two per sheet), prepare them in duplicate, and retain one copy while giving the other to the taxpayer. Paper certificates are signed by the head of the issuing tax authority. Existing paper stocks already ordered from Imprimeria Națională (the National Printing House) can be used until exhausted.
Digital certificates now the standard path forward
New electronic certificates are signed with the Ministry of Finance’s advanced electronic signature using a qualified certificate. These are issued and circulated entirely in digital format, distributed through the Virtual Private Space (SPV) via secure remote transmission. This removes the need for physical printing and courier delivery.
