Ordin 1966/2015 pentru modificarea Formularului 088

Ordin 1966/2015 pentru modificarea Formularului 088

[:ro]In Monitorul Oficial al Romaniei nr. 580/03.08.2015 a fost publicat Ordinul nr. 1966/2015 pentru aprobarea modelului si continutului formularului (088) “Declaratie pe propria raspundere pentru evaluarea intentiei si a capacitatii de a desfasura activitati economice care implica operatiuni din sfera TVA”
Conform noului Formular 088, incepand cu 3 august 2015, persoanele impozabile care solicita inregistrarea in scopuri de TVA vor trebui sa furnizeze documente justificative suplimentare informatiilor inscrise in Formular.
Printre documentele suplimentare solicitate mentionam:
– documente care sa justifice tipul activitatii specifice desfasurate la/in afara sediului social/profesional si a sediilor secundare (spre exemplu: autorizatii, avize etc.);
– pentru cetatenii non-UE, documente care sa ateste tipul de viza si scopul sederii in Romania (pasaport, permis de sedere etc.);
– copii ale extraselor de cont sau a altor documente bancare care atesta existenta conturilor bancare;
– copia contractului de prestari servicii incheiat intre prestatorul de servicii in domeniul contabilitatii si persoana impozabila, sau copia contractului de munca inregistrat in REVISAL si copia diplomei de studii economice superioar, dupa caz;
– copii ale contractelor individuale de munca inregistrate in REVISAL pentru persoanele care detin pozitii relevante in cadrul persoanei impozabile (director, manager, sef compartiment, etc.);
– pentru asociatii si administratorii persoane juridice se vor depune copii dupa documente din care sa rezulte cifra de afaceri declarata;
– copii ale diplomelor de studii ale administratorilor.
Se vor preciza sumele de bani cu care asociatii si administratorii au creditat alte societati in care au avut calitatea de asociati/administratori in ultimii 5 ani anteriori depunerii Formularului 088.
Se vor mentiona numarul de Formulare 088 depuse pana in prezent.
Ordinul a intrat in vigoare la data de 3 august 2015.[:en]Order no 1966/2015 approving the model and content of Form (088) “Statement on own responsibility for the evaluation of the intent and capacity to perform economic activities involving VAT operations”, was published into Official Gazette no 580/03.08.2015
Under the new Form 088, starting 3 August 2015, taxable persons who request for VAT registration will have to provide additional supporting documents to the information provided in the Form 088.
Among the additional documents requested we mention:
– documents justifying specific type of activity performed on/off head office/professional office and on secondary locations (for example: authorisations, permits, etc.);
– for non-EU citizens, documents attesting visa type and purpose of the stay in Romania (passport, residence permit, etc.);
– copies of bank statements or other bank documents proving the existence of bank accounts;
– copy service contract concluded between the service provider in the field of accounting and taxable person, or a copy of the labour contract registered in REVISAL and copy of the diploma of economic studies, as applicable;
– copies of individual labour contracts registered in REVISAL relevant for persons who hold positions within the taxable person (director, manager, head of department, etc.);
– for associates/administrators legal entities will submit copies of documents proving the declared turnover;
– copies of diplomas for administrators.
The amounts of money that the associates/administrators have credited other entities in which they have been acted as associates/administrators in the past 5 years preceding the filing of Form 088, will be provided.
The number of Forms 088 submitted so far will be provided.
Order entered into force on 3 August 2015.[:]

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