Notarised Power of Attorney (PoA) for Romanian Tax Agency Representation

With a notarised Power of Attorney (PoA), your accountant can represent your business at the Romanian Tax Agency (ANAF) and upload your tax statements to the ANAF platform, Spatiul Privat Virtual (SPV).

• You have two options to obtain this document: 

  • If you visit Romania, the simplest option is to go to a Romanian notary. Many accounting firms can suggest a nearby notary. Make sure to book an appointment in advance and request an interpreter if needed.

  • If You Are Not Visiting Romania: Use a notary in your country. The PoA can be in your language or bilingual, with an authorised translation. Make sure the translation is apostilled, as ANAF requires this.

    
    

• Don’t miss deadlines

  Timely submission of your tax forms is important to avoid penalties, which can affect your company’s tax profile. Being late with filing tax forms is a contravention. Therefore, make sure you offer this PoA to your accountant as early as possible.

  
  
  
  

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Generic Template

POWER OF ATTORNEY

I, the undersigned, ..........................................., citizen ............., domiciled in ........................, holder of passport / ID series ..........., nr ........., issued by ........................., at .............., valid until .............., in my quality of legal representative of the company ..............................................., tax ID ................................., Trade Registry number ................., address ... ............................,

hereby empower ..................................., Romanian citizen, domiciled in .........................................................., CNP ............................................, ID series ......... no. ..................... / ......................... issued by .........................., in the name and on behalf of the company, to prepare and submit the tax returns of the company, listed in the Order of The Romanian National Agency of Tax Administration (ANAF) no. 2520/2010, by electronic means, using the "On-line statement" service available on the website of the Ministry of Public Finance, the portal of ANAF.

Also, the trustee is authorized to submit and sign the application for the use of a qualified digital certificate (form 150) to the Financial Administration, as well as to access the company's fiscal file, in accordance with the provisions of the A.N.A.F. Order nr. 2326/2017, on behalf of the client company, regarding the approval of the procedure for accessing the information contained in the tax file of the taxpayer.

At the same time, I authorize access for the trustee to the S.P.V. fiscal file. (virtual private space) according to art. 12 para. 9 and art. 13 of Order nr. 1090/2022 of the Ministry of Finance.

According to the provisions of art. 12, para. (9) from O.M.F.P. 1090/2022 of 24.06.2022 the use of SPV by proxy or through the appointed representative is possible if it fulfills, cumulatively, the following conditions:

a) the power of attorney or representation mandate is general for all operations in the SPV;

b) the power of attorney or mandate of representation contains the agreement regarding access to information regarding the history of previous actions in the SPV of the represented person;

c) the terms and conditions of use of the SPV are accepted.

In order to carry out this mandate, the trustee will sign validly in the name and on the account of the mandating company in front of any natural or legal person, will be able to make any kind of requests or declarations, will submit and collect any kind of documents, including tax declarations in electronic format, will sign and submit all the documents and declarations submitted in electronic format, will pay any kind of fees, her signature being opposable to the client company.

Drafted and edited today, the date of authentication of the present written, in a single original, which was retained in the office archive.

Signature,

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