Form 088 has been required to be submitted by taxpayers when requesting VAT registration or when requested by the tax authorities. The January 2017 order states that effective 1 February 2017, Form 088 (known in English as “Affidavit on the intention and capacity to conduct activities within the scope of VAT”) is being withdrawn. Accordingly, taxpayers that previously had to submit this form will no longer be required to file Form 088.
Read a January 2017 report [PDF 159 KB] prepared by the KPMG member firm in Romania
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