Starting with June 1st, the Virtual Private Space service is also available for legal entities

Electronic communication services, namely, “Virtual Private Space” Communication and “Newsletter” Communication are free and available 24 hours a day.

Legal entities or other entities without legal personality can be identified in the Virtual Private Space as follows:

i. With the qualified certificate of the legal entity or of the entity without legal personality;

ii. With the qualified certificate held by the natural person`s legal representative of the legal entity or the entity without legal personality;

iii. With the qualified certificate held by the designated representative of the legal entity or entity without legal personality;

iv. With the qualified certificate held by the empowered legal person or entity without legal personality.

Through the Virtual Private Space, taxpayers have access to the following information:

  • Tax declarations made by the natural person, legal person or other entity without legal personality, according to the law;
  • Requests from the natural person, legal entity or other entity without legal personality to the Ministry of Public Finance/ National Agency for Fiscal Administration in order to obtain information or documents related to personal tax situation, such as: request for information on social security contributions declared by employers, application for the issuance of the tax attestation certificate, request for the release of the criminal record, application for the issue of an income certificate, requesting an opinion on the application of tax law, audience requests, intimations, petitions, complaints, requests for public information and other;
  • Tax administrative acts, acts of execution and other documents issued by the Ministry of Public Finance / National Agency for Fiscal Administration in the enforcement of the law, such as: taxing decisions, notifications, summons, and others;
  • Documents or acts issued by the Ministry of Public Finance/ National Agency for Fiscal Administration at the request of a natural person, legal person or other entity without legal personality, such as: the tax attestation certificate, the income certificate, and others as such;
  • Register of electronic documents communicated in the last 2 years;
  • Information on the history of the actions;
  • Information on the payment obligations of the natural person, legal entity or other entity without legal personality;
  • Delivery information/ supplies and purchases made on national territory, according to the data taken from the information statements 394;
  • Relevant information, resulting from risk analysis, in order to notify taxpayers for the purpose of voluntary compliance.

Also through the Virtual Private Space (VPS) taxpayers have access to ” Statement of payment obligations as at …..” – data available in the VPS after the 10th of the current month for the previous month.

Contact an Advisor

If you have any questions regarding this topic and how it might have an impact on your business, please contact the Mirus Consultant with whom you regularly work, or:

Ioana Massier

  • Accounting
  • Bucharest
  • +40 (31) 228 20 81