All taxpayers, legal entities registered with the National Trade Register Office and authorized according to the law, are required to maintain a Unique Control Register.
The purpose of the Unique Control Register is to document all inspections conducted on the taxpayer by specialized control bodies in the fields of financial-fiscal, sanitary, phytosanitary, urban planning, construction quality, consumer protection, labor protection, labor inspection, fire protection, and other legally stipulated domains.

Within 30 days of establishing a company, its representatives must purchase a Unique Control Register for the registered office and one for each work point registered with the Tax Administration (ANAF).

Procedure for Obtaining the Unique Control Register

To obtain the Unique Control Register, the legal representative (or a delegated person) must submit a request to ANAF.
The request must include:

• A copy of the company’s unique registration code (CUI) for which the register is requested.
• A power of attorney, if the documents are submitted by a person other than the legal representative.
• A copy of the ID of the authorized person.
• A copy of the Certificate of Registration for the work point if the register is requested for a secondary location.
• A copy of the declaration regarding secondary offices, registered with ANAF.
• A copy of the rental/loan agreement for the space where the work point operates.

The Unique Control Register is issued for a fee by the ANAF office in the territorial area where the company’s registered office is located. As of now, it cannot be purchased online.

Handling and Maintenance

Once obtained, the Unique Control Register is numbered, sealed, and maintained by the company’s legal representative or their substitute.
It must be kept at the registered office and at each secondary office for which permits, authorizations, and/or operating agreements have been issued.

Even if the company is registered at a lawyer’s office or another location where no activities are conducted, this does not exempt it from the obligation to maintain a Unique Control Register. The register must still exist and can be stored in a secure location.

Obligations and Usage

Taxpayers, as legal entities registered with the Trade Register, must present the Unique Control Register to control bodies upon request.
Control bodies are required to record the following information in the register before starting an inspection:

• The names and titles of the persons authorized to conduct the inspection.
• The entity they represent.
• The control ID number.
• The number and date of the delegation/travel order.
• The objectives of the inspection.
• The inspection period.
• The period under review.
• The legal basis for the inspection.

Before initiating an inspection, control bodies must review previous inspection records related to their field of activity to understand past findings, measures imposed, and the stage of their implementation.

If the Unique Control Register is not presented during an inspection, the inspection will proceed, but the reasons for the register’s absence will be documented in the control report. Failure to present the Unique Control Register constitutes a contravention and is subject to fines.

Loss of the Unique Control Register

If the original register is lost, it must be declared lost in a nationally circulated newspaper, and a new one must be obtained promptly. Each day without a Unique Control Register increases the risk of penalties.

Author: Atty. Lavinia Rusu