Amendment of Form 088  – “Solemn Declaration for the Assessment of the Intention and Capacity to undertake Economic Activities involving Operations from the Scope of VAT”.

We hereby inform you that, based on the recommendations from the business community, the proposals from the specialised directorates of the Ministry of Public Finance and NAFA, and the results of the analyses conducted within the Directorate-General for Tax Information, a new Form 088 has been drawn up – “Solemn declaration for the assessment of the intention and capacity to undertake economic activities involving operations from the scope of VAT”.

The form eliminates the requirement for enclosing any documents, except those intended to support the type of activity carried out outside the registered/professional office and secondary offices, the documents attesting the type of visa and the purpose of the stay in Romania for directors who are non-EU citizens, the contract for services in the field of accounting and the contract for services concluded by the taxable person with the service provider on the supply of qualified staff.

Moreover, the draft order specifies the situation in which the taxable person, for whom the declaration is submitted, is invited to the head office of the competent tax body to clarify its intention and capacity to undertake economic activities involving operations from the scope of VAT. The department specialising in assessing the intention and capacity may ask the taxable person to submit additional documents on top of those required by the form, which shall meet the requirements of superlegalization laid down by the law or which shall bear the apostille under the Convention abolishing the requirement of superlegalization for foreign public documents.

The source of the information here. For further information, the team at FiNEXPERT is at your disposal.