Operatiunile comerciale in UE necesita inscrierea in Registrul operatorilor intracomunitari, de la 1 august
Persoanele fizice si companiile inregistrate ca platitoare de TVA, care intentioneaza sa desfasoare dupa data de 1 august operatiuni intracomunitare trebuie sa solicite inscrierea in Registrul operatorilor intracomunitari, inainte de efectuarea acestora, a anuntat joi Ministerul Finantelor.
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Inregistrarea presupune completarea si depunerea unui formular si a cazierului judiciar al tuturor asociatilor, cu exceptia societatilor pe actiuni si ale administratorilor.
Registrul operatorilor intracomunitari, inclusiv procedura de inscriere si de radiere din acest registru, sunt reglementate prin Ordinul Presedintelui Agentiei Nationale de Administrare Fiscala nr. 2101 din 24 iunie 2010, publicat in Monitorul Oficial nr. 429 din 25 iunie 2010.
Incepand cu data de 1 august 2010, persoanele care nu figureaza in Registrul operatorilor intracomunitari nu pot avea un cod valabil de TVA pentru operatiuni intracomunitare, chiar daca acestea sunt inregistrate ca platitoare de TVA.
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