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ANAF introduces Form 709 for the registration of payment service providers without fiscal residency in Romania

ANAF introduces Form 709 for the registration of payment service providers without fiscal residency in Romania

Numărul 42, 23-29 oct. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

ANAF order no. 6.508/2024 for the approval of the model and content of form (709) „Registration application for payment service providers who do not have tax residence in Romania and to whom the obligation provided for in art. 321^2 paragraph (2) of Law no. 227/2015 regarding the Fiscal Code applies” was published in the Official Gazette, Part I no. 1045 of October 17th, 2024.

The model and content of form (709) "Registration application for payment service providers who do not have tax residence in Romania and to whom the obligation provided for in art. 321^2 paragraph (2) of the Fiscal Code applies" is approved. Payment service providers are obliged to keep records of the payees and the payments in connection with the payment services they provide for each calendar quarter, in order to allow the competent tax authorities to carry out checks on the supplies of goods and the provision of services that are considered to take place in Romania, in order to achieve the objective of combating VAT fraud.

Form 709 is used by payment service providers who are subject to the above obligation, who do not have tax residence on the territory of Romania, for the purpose of registration in order to make the records available, which is done by means of a standard electronic form, until the end of the month following the expiration of the calendar quarter to which the information refers at the latest.

After submitting the 709 form, the National Agency for Fiscal Administration assigns the payment service provider who does not have tax residence in Romania a record number, used only in order to fulfill the obligation to provide the records provided for in the Fiscal Code.

Payment service providers can be any of the operators below:

  • credit institutions;
  • institutions issuing electronic money within the meaning of the legislation regarding the activity of issuing electronic money;
  • giro postal service providers that provide payment services according to the applicable national legislative framework;
  • payment institutions;

To remember! The record number is not a tax identification code in the sense of Title IV „Fiscal Registration” of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions.

(Copyright foto: 123RF Stock Photo)

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