Company reactivation at the Financial Administration Agency

A taxpayer is declared inactive and the provisions of the Tax Code on the effects of inactivity are applied if they are in one of the following situations:

  • He / she does not fulfill any declarative obligation prescribed by law in the course of a trimester;
  • He / she evades checks carried out by central fiscal authority by declaring identification data of the fiscal domicile that do not allow identification by the tax authority;
  • The central fiscal authority finds that the fiscal domicile is not stated;
  • A company is temporarily inactive, the status is declared at the fiscal authority and it is registered at the Trade Register (inactivity duration cannot exceed 3 years);
  • The lifespan / duration of the company has expired (for temporary incorporations);
  • the company does not have statutory bodies;
  • Duration of the hosting period of the space used as a registered office is outdated.

 

  • Careful! Fiscal authorities cancel ex officio the registration of entities for VAT purposes, if it is declared inactive in terms of fiscality. 

Declaring a taxpayer inactive is performed by the central fiscal authority by a decision issued in accordance with the powers and procedure established by order President of the Financial Administration Agency, which is then communicated to the taxpayer.

Taxpayers declared inactive can view the "Registry of inactive and reactivated taxpayers”; the list is public and posted on the website of the National Agency for Fiscal Administration (ANAF). Click here to view.

The companies included in this registry have no right to obtain operating income, until their reactivation.

 

The taxpayer declared inactive can be reactivated if the following cumulative conditions are fulfilled:

  • the taxpayer meets all their declarative obligations specified by the law;
  • he / she does not have any outstanding tax obligations left to pay;
  • the central fiscal body finds as functioning the stated fiscal domicile.

For some taxpayers, for them to be reactivate it is necessary that they no longer be in the same situation as when they were declared inactive, in accordance to the registry documents in which they were registered.

 

The decision of declaring the inactivity / reactivation affects third parties from the day following the date of registration in the Registry of inactive / reactivated taxpayers (this happens within 5 days from the notification date).

 

We can ensure the fulfillment of the legal reactivation of a company, depending on the cause of the declaration of fiscal inactivity (eg registered office is expired - we can register ammendments for extending the registered office hosting period or we can change the host location at the Trade Register; we also offer hosting services etc.).

Suspended company reactivation at the National Agency for Fiscal Administration (ANAF) price:

  • 300 RON