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

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

Have committed acts concerning financial discipline.

Are jointly liable with the debtor, and the liability was established by a decision of the competent fiscal authority, issued under the conditions of the Fiscal Procedure Code, which became final either by not exercising the appeal provided by law or by final court judgment, in case the fiscal authority’s decision was contested in court.

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

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

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

Are new representatives/legal representatives and the state of inactivity is maintained for a period longer than a calendar semester from the date of their appointment.

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

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

​How taxpayers can access the service:

Registration office of the competent fiscal authority, directly or through legal representative or representative by mandate.​​

The applicationis submitted to any competent fiscal authority for issuing the fiscal record certificate, regardless of the taxpayer’s domicile.

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