According to this procedure, the fiscal authorities register ex-officio the taxable persons under the scope of VAT if the the conditions for the VAT registration are met according to the provisions of art. 153 para. 1 letter b, para. 2, 4 or 5 or according to the provisions of art. 153^1 para. 1 of the Fiscal Code and the registration is not requested. Also, if the taxable persons are declared as inactive according to the provisions of art. 78^1 of Fiscal Procedure Code, the fiscal authorities cancel ex-officio the VAT registration.

According to this procedure, the fiscal authorities register ex-officio the taxable persons under the scope of VAT if the the conditions for the VAT registration are met according to the provisions of art. 153 para. 1 letter b, para. 2, 4 or 5 or according to the provisions of art. 153^1 para. 1 of the Fiscal Code and the registration is not requested.

Also, if the taxable persons are declared as inactive according to the provisions of art. 78^1 of Fiscal Procedure Code, the fiscal authorities cancel ex-officio the VAT registration.

2 December 2013