Order 1966/2015 to modify the Form 088 (for VAT registration)Kreston Romania
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.