Issuance of the Fiscal Attestation Certificate by the competent fiscal authority.
The Fiscal Attestation Certificate is issued based on the data included in the payer's records of the competent fiscal authority and contains the outstanding fiscal obligations existing at the balance on the last day of the month preceding the application submission and not settled until the date of its issuance, as well as other individualized budgetary claims in enforceable titles issued according to the law and existing in the records of the central fiscal authority for recovery purposes.
Issuance of the Fiscal Attestation Certificate is carried out:
At the request of taxpayers/payers, as defined in art. 1 points 4 and 35 of the Fiscal Procedure Code, with subsequent amendments and additions, by submitting an application accompanied by the document issued by the contracting public authority, as appropriate, or electronically, through the virtual private space (SPV).
At the request of institutions/public authorities, in the cases and under the conditions provided by the applicable legal regulations, by submitting an address for the issuance of the Fiscal Attestation Certificate or electronically through the PatrimVen IT System, a system provided to these entities for
the provision of services by the Ministry of Finance.
Ex officio, in situations where the competence for the administration of fiscal claims changes, as a result of changing the fiscal domicile or other situations provided by law.
At the request of holders of participation titles in a commercial company, by submitting an application for the issuance of the Fiscal Attestation Certificate.
At the request of any natural or legal person, other than the one provided in art. 69 para. (4) of Law no. 207/2015 regarding the Fiscal Procedure Code, with subsequent amendments and additions, only with the written consent of the taxpayer concerned, by submitting an application for the issuance of the Fiscal Attestation Certificate.
At the request of public notaries, for the natural person for whom the succession is discussed, electronically.
At the request of credit institutions, by submitting an address for the issuance of the Fiscal Attestation Certificate.
For taxpayers who have established secondary offices registered fiscally as payers of salaries and income assimilated to salaries, the Fiscal Attestation Certificate is issued at the taxpayer's request and includes both the taxpayer's fiscal obligations and those of the secondary offices.
For taxpayers who are natural persons carrying out economic activities independently or exercising liberal professions, the Fiscal Attestation Certificate is issued at the taxpayer's request submitted to the central fiscal authority in whose territorial area the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter b) of the Fiscal Procedure Code, based on the information from the fiscal records transmitted by the central fiscal authority in whose territorial area the activity office/place of conducting the main activity is located.
For taxpayers who are natural persons exercising liberal professions in the form of associations, the Fiscal Attestation Certificate is issued at the taxpayer's request submitted to the central fiscal authority in whose territorial area the taxpayer has their fiscal domicile as provided in art. 31 para. (1) letter d) of the Fiscal Procedure Code, without containing information regarding how obligations are fulfilled by its members. In this case, the Fiscal Attestation Certificate is accompanied by the Fiscal Attestation Certificates of each of its members, issued by the central fiscal authorities in whose territorial area they have their fiscal domicile according to the law.
If the application/address for issuance of the Fiscal Attestation Certificate has been submitted/transmitted to a fiscal authority other than the competent one for issuing the certificate, it shall promptly inform the applicant about the error and indicate the competent central fiscal authority to which the application/address must be submitted.
The certificate contains the outstanding fiscal obligations existing at the balance on the last day of the month preceding the application submission and not settled until the date of its issuance, as well as other individualized budgetary claims in enforceable titles issued according to the law and existing in the records of the central fiscal authority for recovery purposes. The issuing fiscal authority may also include in the Fiscal Attestation Certificate the certain, liquid, and collectible amounts that the applicant taxpayer is entitled to receive from contracting authorities.
The Fiscal Attestation Certificate may be used by the interested person for a period of up to 30 days from the date of issuance. In the case of the Fiscal Attestation Certificate issued for individuals who do not carry out economic activities independently or do not exercise liberal professions, including in the form of associations, the validity period is up to 90 days from the date of issuance.
How taxpayers can access the service:
Registry of the competent fiscal authority, directly or through a proxy/legal representative/fiscal representative/income payer.
- by mail, with registered letter and delivery confirmation;
- through the “Virtual Private Space” service;
- through the PatrimVen IT system provided to authorities and public institutions of central and local public administration for the provision of services;
- through the IT system provided to credit institutions, in the private space on the National Agency for Fiscal Administration portal.
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