Romania: Revisions to VAT reporting requirements on Form 088

Romania: Revisions to VAT requirements on Form 088

Guidance (Order no. 2048) issued in July 2016 by the tax authorities makes changes to Form 088 with respect to value added tax (VAT) reporting requirements. Form 088 must be submitted by taxpayers when requesting VAT registration or when requested by the tax authorities.

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The changes to Form 088 are effective 30 July 2016. Among the changes made to Form 088 are amendments concerning:

  • The information or details to be provided by taxpayers about headquarters or secondary offices
  • Details about company directors or administrators
  • Contact information for representative persons in Romania who can provide information about shareholders or officers of the company
  • Descriptions of business activities conducted in Romania and names of the main clients and suppliers
  • Assets held by the company, that are used to conduct the main economic activity
  • Information about intra-Community transactions as well as the types of transactions conducted inside and outside the EU


Read a July 2016 report [PDF 361 KB] (English and Romanian) prepared by the KPMG member firm in Romania

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