The fiscal record keeps track of individuals, legal entities, and entities without legal personality who:

Have committed acts sanctioned by tax, accounting, or customs laws.

Have committed acts regarding financial discipline.

Are jointly liable with the debtor, and the liability has been established by a decision of the competent tax authority, issued under the conditions of the Fiscal Procedure Code, remaining final through the failure to exercise the legal remedies provided by law or by a final court decision, in situations where the decision of the tax authority was challenged in court.

Are liable with the debtor who became insolvent, and the patrimonial liability for claims that are part of the debtor's liabilities and administered by the National Agency for Fiscal Administration has been pronounced by a final court decision.

Are declared fiscally inactive, except for those whose fiscal inactivity is declared as a result of registering temporary inactivity at the trade registry.

Held the status of legal representatives/designated representatives of the legal entity/entity without legal personality declared inactive, during the period when situations for declaring fiscal inactivity occurred.

Are new representatives/legal representatives and the state of inactivity persists for more than half a calendar year from the date of their appointment.

The fiscal record certificate is issued at the request of taxpayers, by submitting an application for the issuance of the fiscal record certificate.

The fiscal record certificate can be used for up to 30 days from the date of issue and only for the purpose for which it was issued.

​Method of accessing the service by taxpayers:

The registry office of the competent tax authority, directly or through a legal representative or representative by mandate.​​

The application is submitted to any tax authority competent in issuing the fiscal record certificate, regardless of the taxpayer's domicile.

The application can be sent to the tax authority by electronic means of remote transmission, under the conditions provided by the Fiscal Procedure Code (Virtual Private Space).