The Amendment of Form 088 “Solemn Declaration to assess the intention and capacity to undertake economic activities involving operations from the scope of VAT”

Under Order no. 2048/2016, issued to simplify the declaration assessing the intention and capacity to undertake economic activities from the scope of VAT, Form 088 shall be submitted in the following situations:

• At the same time as the application for registration for VAT purposes, for newly established companies opting to register for VAT purposes;
• For companies already registered for VAT purposes, at the time when they pose a tax risk, according to the analysis conducted by the tax authorities.

As of the 30th of July, in the new form, in terms of number, the requests sent to the taxpayer are reduced, 12 points compared to 20 in the previous form.

Moreover, the administrative burden has also been reduced in terms of the documents submitted along with declaration 088, in the sense of reducing them. Thus, the affiants shall only submit the following categories of documents:

• Those justifying the specific type of activity conducted outside the registered/professional office and secondary offices (permits, approvals, licenses, etc.);
• Those attesting the type of visa and the purpose of the stay in Romania (passport, residence permit, etc.);
• The copy of the service agreement concluded between the accounting service provider and the taxable person;
• The copy of the service agreement concluded between the provider and the taxable person covering the provision of qualified personnel;
• The Power of Attorney.

The declaration shall be further supplemented using the support software provided by NAFA.

This Order was published in the Official Journal, Part I, no. 533 of 15 July 2016 and its provisions shall come into force within 15 days, i.e. starting on 30 July 2016.